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HON.  SAMUEL  M.  RALSTQN 

GOVERNOR 

HON.  W.  H.  O'BRIEN 

AUDITOR  OF  STATE 

HON.  GILBERT  H.  HENDREN 

STATE  EXAMINER 


SPECIAL  REPORT  TO  THE  GOVERNOR 


State  Board  of  Accounts 

DEPARTMENT  OF  INSPECTION 

AND  SUPERVISION  OF 

PUBLIC  OFFICES 


Special  Report  of 
GILBERT  H.  HENDREN 

State  Examiner 

FOR  THE  PERIOD  COMMENCING  JUNE  7,  1913,  TO 
JUNE  30,  1914 


TO  THE  GOVERNOR 


Gilbert  H.  Hendren,  State  Examiner 

George  A.  Bittler,  Deputy  Examiner 

Bert  Winters,  Deputy  Examiner 

George  M.  Crane,  Law  Clerk 


INDIANAPOLIS  : 

WM.  B.  BURFORD,  CONTRACTOR  FOR  STATE  PRINTING  AND  BINDING 
1914 


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State  Board  of  Accounts  op  Indiana, 

State  House,  Indianapolis,  July  29,  1914. 

Hon.  Samuel  M.  Ralston,  Governor : 

Sir — One  year  has  elapsed  since  I  assumed  the  position  as 
State  Examiner  of  the  State  Board  of  Accounts.  In  reviewing 
the  work  of  the  past  year,  I  am  much  gratified  with  the  hearty  co- 
operation and  uniform  courtesy  extended  this  department  by  the 
public  officers  of  Indiana. 

The  mission  of  the  State  Board  of  Accounts  is  to  impartially 
investigate  the  public  offices  of  Indiana,  to  prescribe  and  install 
a  uniform  system  of  accounting  that  is  practical,  economical  and 
understandable ;  to  clearly  define  the  duties  of  officials  so  they  will 
be  no  longer  in  doubt  as  to  the  correct  method  of  transacting  the 
business  of  their  respective  offices,  and,  through  our  legal  depart- 
ment, to  advise  the  officials  on  the  legal  construction  of  the  stat- 
utes with  the  view  of  aiding  officials  in  the  proper  discharge  of 
their  duties. 

Field  Examiners. 

The  work  of  examination  of  public  offices,  and  the  installa- 
tion of  public  records  is  assigned  to  field  examiners.  This  impor- 
tant work  should  be  done  by  efficient  accountants,  of  unquestion- 
able character,  who  are  thoroughly  familiar  with  the  offices  they 
are  assigned  to  examine  and  the  duties  imposed  upon  the  officials  by 
statute.  In  reorganizing  the  field  force,  in  order  that  I  might  re- 
tain only  men  of  the  highest  standard  of  efficiency,  I  have  exerted 
every  effort  to  obtain  men  who  would  meet  every  requirement  as 
to  character,  ability  as  accountants,  and  knowledge  of  the  duties 
of  officials. 

It  is  difficult  for  the  general  public  to  understand  the  great 
necessity  of  securing  the  most  efficient  men  possible  for  the  in- 
vestigation and  examination  of  public  offices.  A  man  may  pass 
a  successful  competitive  examination,  under  the  law,  be  a  graduate 
of  a  university  or  college,  have  from  four  to  eight  years'  experience 
in  a  county  auditor's  or  county  clerk's  office,  and  still  it  may  be 
necessary  to  pair  a  man  with  such  qualifications,  for  a  period  of  at 
least  two  years,  with  a  man  who  has  had  from  two  to  three  years' 
practical  experience  as  a  field  examiner,  to  assist  in  making  examin- 
ations of  the  various  township,  county,  town,  city  offices  and  munici- 

(») 

532 1 5 1 


paj;  light  :4iyl '.\^4ter  [plants';  before  such  new  field  examiner  will  be 
sumciently"  experienced  arid  efficient  to  take  the  lead  in  conducting 
examinations  of  the  various  offices,  as  heretofore  stated. 

New  examiners  who  have  had  experience  as  bank,  trust  com- 
pany or  building  and  loan  association  examiners  naturally  become 
efficient  field  examiners  in  a  short  period  of  time. 

Another  important  feature  of  my  reorganization  program  this 
year  was  to  form  a  district,  composed  of  a  number  of  counties 
(excepting  the  counties  which  are  the  permanent  residences  of 
such  examiners)  as  near  as  practicable  to  the  homes  of  the  pair 
of  examiners  who  were  assigned  to  examine  said  counties,  so  that 
such  examiners  might  easily  return  home  Saturday  evenings  to 
spend  Sundays  with  their  families.  This  feature  will  save  a  large 
sum  to  the  taxpayers  in  the  matter  of  railroad  transportation. 

It  has  been  customary  to  assign  five  or  six  pairs  of  examiners 
to  a  county  during  the  course  of  a  year.  We  are  instruct- 
ing the  present  field  force,  that  they  may  be  qualified  by  January, 
1915,  so  that  any  pair  of  examiners  may  examine  all  the  offices  in 
a  county,  embracing  those  of  the  county,  township,  city  and  town. 
This  will  reduce  the  time  taken  for  the  examination  of  all  offices 
fully  one-third,  as  has  been  demonstrated  this  year  by  our  most 
efficient  examiners,  in  the  examination  of  more  than  one-half  of 
the  counties  in  the  State,  and  will  be  in  accord  with  my  policy  of 
efficiency  and  economy. 

Examiners  of  exceptional  ability,  who  have  been  on  the  field 
force  of  examiners  practically  since  the  accounting  law  went  into 
effect,  have  constantly  been  assigned  to  duty  as  examiners  of  state 
offices,  state  institutions,  the  largest  municipal  light  and  water 
plants  and  the  largest  cities  and  counties  in  the  State. 

This  department  demands  and  has  specifically  instructed  the 
field  examiners  that  they  must  thoroughly  examine  and  investigate 
the  offices  assigned  to  them,  aid  and  assist  the  officials  in  the  proper 
method  of  conducting  the  affairs  of  their  respective  offices,  com- 
plete their  work  in  the  shortest  possible  time  and  extend  uniform 
courtesy  to  the  officers  whose  records  are  being  examined. 

Section  7546h  Burns  Revised  Statutes  of  1914,  of  the  account- 
ing law,  provides  that  not  to  exceed  one-half  of  the  field  exam- 
iners shall  be  appointed  from  any  one  political  party  and  all  field 
examiners  shall  first  pass  an  open,  competitive  examination,  after 
notice  has  been  given  by  publication  of  the  time  of  such  examina- 
tion. Therefore,  all  examiners  are  selected  on  account  of  their  fitness 
and  ability  and  are  assigned  to  duty  in  pairs,  representing  opposite 


political  parties.  The  injection  of  "politics"  or  "white-washed" 
reports  into  this  department,  under  the  accounting  law,  cannot 
honestly  be  charged  and  will  not  be  tolerated. 

Verify  Errors  with  Officer  Examined. 

It  is  the  policy  of  this  department  that  field  examiners,  at  the 
close  of  each  examination,  shall  confer  with  the  officer  examined 
and  verify  every  item  of  error  charged  against  such  officer.  The 
examiners  shall  respectfully  hear  said  officer's  explanation  and  if 
satisfactory,  credit  will  be  given  for  such  items  as  are  satisfactorily 
explained.  In  the  event  the  officer  be  entitled  to  credit  upon  expla- 
nation of  any  item  or  items  of  error  charged  against  him,  deduction 
will  be  made  therefor  and  the  officer  may  then  pay  the  amount 
of  the  remaining  errors  to  the  proper  authority  and  be  given  proper 
credit.  A  large  per  cent,  of  errors  has  been  settled  with  delinquent 
officials  in  this  manner  by  our  field  examiners. 

Official  Given  Opportunity  to  Explain. 

I  have  always  believed  that  an  official  should  be  given  an  op- 
portunity to  explain  any  irregularity  in  his  office  or  to  make  good 
any  shortage  in  his  accounts  before  the  same  is  set  out  in  the  re- 
port on  his  office.  If  his  explanation  be  satisfactory  and  he  makes 
good  any  discrepancy  that  may  exist  in  his  accounts,  he  is  shielded 
from  public  criticism  by  having  the  report  on  his  office  withheld 
from  the  public. 

The  reputation  of  a  man  who  is  neither  corrupt  nor  dishonest 
should  not  be  jeopardized  by  giving  to  the  press  statements  of 
discrepancy  which  occurs  in  most  cases  through  mistakes  or  mis- 
interpretations of  the  law. 

It  shall  be  my  purpose  to  continue  in  this  course  regardless  of 
the  criticism  of  a  few  ably  edited  newspapers  to  the  effect  that 
this  department  is  withholding  from  the  public  the  contents  of  re- 
ports and  that  little  is  being  accomplished  by  the  department. 

Adjustment  of  Discrepancies. 

It  is  only  just  and  fair  to  the  1,650  public  officials  throughout 
the  State — who  settled  discrepancies  between  June  7,  1913,  and 
June  30,  1914,  as  found  against  them,  which  discrepancies  were 
largely  due  to  mistakes  and  misinterpretations  of  the  law — to  say 
that  they  generally  showed  such  a  spirit  of  willingness  and  frank- 


ness  in  making  proper  adjustment  of  such  discrepancies  as  to 
merit  the  commendation  of  this  department.  In  practically  every 
instance  where  discrepancies  were  found  last  year  the  officials  had 
their  records  and  accounts  in  splendid  condition  when  examined 
again  this  year.  I  believe  that  fully  ninety  per  cent,  of  these  same 
officials  are  now  friends  of  the  accounting  law.  This  proves  con- 
clusively that  Indiana  is  entering  upon  a  new  era  of  conscientious 
devotion  to  duty  in  public  office,  as  a  result  of  the  increased  confi- 
dence in  the  exceptionally  wise,  safe  and  'conservative  provisions  of 
our  excellent  accounting  law. 

Extensive  Legal  Research  Necessary. 

In  defining  the  duties  of  officials  and  giving  legal  opinions  on 
questions  of  law  affecting  public  offices,  the  attorneys  of  this  de- 
partment have,  at  all  times,  exerted  every  effort  to  assist  the  offi- 
cials in  the  proper  construction  of  the  statutes.  Frequently,  con- 
siderable research  has  been  necessary.  In  doing  this  work,  we  have 
access  to  the  Supreme  Court  Library,  and  believe  we  are  doing 
efficient  and  valuable  service  in  this  line. 

Statement  op  Examinations  Made. 

Your  attention  is  respectfully  called  to  the  following  classified 
statement  showing  the  number  of  offices  in  Indiana  under  the 
supervision  of  this  department,  the  offices  examined  previous  to 
June  7,  1913,  and  subsequent  to  said  date : 


Township  Offices — 

The   total    number   of   township   offices,    including    township 

trustees,  township  assessors  and  justices  of  the  peace,  is 

Offices  examined  one  or  more  times  previous  to  June  7,  1913  — 

Offices  re-examined  since  June  7,  1913 

Offices  examined  for  first  time  subsequent  to  June  7,  1913 

Offices  not  examined 


County  Offices — 

Total  number  of  county  offices,  including  auditors,  treasurers, 
clerks  of  circuit  courts,  sheriffs,  recorders,  coroners,  assessors, 
surveyors,  school  superintendents,  road  superintendents, 
commissioners,  infirmaries,  prosecutors,  children's  guar- 
dians, orphans'  homes 

Offices  examined  one  or  more  times  previous  to  June  7,  1913  — 

Offices  re-examined  since  June  7,  1913 

Offices  examined  for  first  time  subsequent  to  June  7,  1913 

Offices  not  examined 


Civil  Cities— 

Total  number  of  city  offices,  including  mayors,  clerks,  treasur- 
ers, judges,  controllers,  libraries,  cemeteries,  Barrett  Law 
assessments,  water  works,  light  works,  park  boards 

Offices  examined  one  or  more  times  previous  to  June  7,  1913  — 

Offices  re-examined  since  June  7,  1913 

Offices  examined  for  first  time  subsequent  to  June  7,  1913 

Offices  not  examined 


3,032 


1,196 


560 


560 


223 


1,924 


307 


32 


269 


Civil  Towns — 

Total   number   of   town  offices,   including   clerks,   treasurers, 
Barrett  Law  assessments,  water  works,  light  works,  libra- 

1,306 

252 

252 

637 

Offices  examined  one  or  more  times  previous  to  June  7,  1913 

417 

School  Cities — 

97 

50 

50 

47 

81 

4 

14 

Offices  examined  one  or  more  times  previous  to  June  7,  1913 

School  Towns — 

213 

132 

132 

Offices  examined  one  or  more  times  previous  to  June  7,  1913. . . . 

State  Offices— 

Total  number  of  state  offices 

Offices  examined  one  or  more  times  previous  to  June  7,  1913  — 

31 

27 

State  Institutions — 

19 

5 

5 

Offices  examined  one  or  more  times  previous  to  June  7,  1913 

Total 

6,522 

2,275 

2,275 

3,390 

857 

Upon  investigation,  we  find  approximately  1,000  justices  of  the 
peace  in  Indiana.  There  would  be  fully  2,400  justices  of  the  peace, 
provided  each  township,  city  and  incorporated  town  had  the  maxi- 
mum number  authorized  by  statute.  However,  many  townships 
are  without  such  officials. 

When  I  assumed  charge  of  this  department,  June  7,  1913,  the 
records  showed,  as  set  out  above,  that  of  the  6,522  public  offices 
and  institutions  in  Indiana,  under  the  supervision  of  the  State 
Board  of  Accounts,  2,275  offices  and  institutions  had  been  examined 
one  or  more  times  during  the  preceding  four  years,  leaving  4,247 
offices  and  institutions  that  had  never  been  examined.  This  number 
included  the  officials  of  a  large  number  of  small  incorporated  towns, 
justices  of  the  peace,  municipal  light  and  water  plants,  city  park 
boards,  Barrett  law  improvements,  and  several  of  the  large  state 
institutions.  Inasmuch  as  some  offices  had  been  examined  three  or 
more  times,  while  others  had  not  received  their  first  examination,  I 
deemed  it  my  duty  to  examine,  without  unnecessary  delay,  all  of- 
fices, as  the  statutes  provide,  where  no  examinations  had  been  made. 
The  result  is  that,  in  addition  to  the  re-examination  of  said  2,275  of- 
fices, the  first  examination  has  been  made  of  3,390  of  said  4,247 
offices  that  had  never  been  examined,  practically  all  of  which 
covered  a  period  of  four  years.   This  necessarily  made  the  expense 


8 

of  examinations  much  heavier  for  the  first  half  of  1914  than  it  will 
be  for  the  remainder  of  the  year.  With  the  close  of  this  year  every 
public  office  in  the  State  will  have  been  examined  by  this  depart- 
ment to  the  close  of  the  last  fiscal  year.  That  this  work  might  be 
brought  to  a  satisfactory  conclusion  required  a  temporary  in- 
crease of  twenty  men  in  the  force  of  field  examiners.  However, 
with  the  work  so  well  in  hand  we  have  reduced  the  number  of  ex- 
aminers from  one  hundred  to  sixty  men,  for  the  reason  that  about 
two-thirds  of  the  work  for  1914  has  been  accomplished.  After 
January  next,  there  will  be  a  further  reduction  of  field  examiners 
to  forty  men,  which  number,  we  believe,  will  be  entirely  sufficient 
to  most  efficiently  continue  the  field  work  of  this  department.  By 
this  arrangement  the  total  cost  of  the  department  for  the  remain- 
ing six  months  of  1914  will  be  less  than,  seventy-five  thousand  dol- 
lars ($75,000.00)  and  the  total  cost  for  the  examination  of  all  the 
offices  in  the  whole  State  for  the  year  1915  and  every  year  there- 
after will  not  exceed  one  hundred  twenty-five  thousand  dollars 
($125,000.00),  including  per  diem  of  field  examiners,  car  fare, 
office  force  and  every  item  of  expense  in  connection  with  the  de- 
partment. 

Reducing  the  Force  of  Field  Examiners. 

One  of  the  most  difficult  problems  of  the  department  is  the 
proposition  of  reducing  the  force  of  field  examiners  to  the  number 
absolutely  needed  to  transact  the  business  of  the  department  effi- 
ciently and  economically.  In  making  the  reduction,  experience,  effi- 
ciency, character  and  tactfulness  is  the  basis  upon  which  field 
examiners  will  be  retained  on  the  permanent  force  of  examiners. 
Naturally,  I  have  been  criticised  by  some  of  the  men  who  have  been 
relieved,  and  I  may  be  criticised  by  some  of  the  friends  of  the  men 
who  have  been  or  may  hereafter  be  relieved.  Of  the  field  examiners 
retired  from  the  service  and  of  the  twenty  field  examiners  to  be 
retired  from  the  service  by  the  first  of  the  year,  a  number  of  the 
most  efficient  will  be  placed  on  the  eligible  list  of  available  exam- 
iners to  fill  vacancies  that  may  occur  from  time  to  time  in  the  per- 
manent force  of  forty  field  examiners  to  be  retained  after  the  first 
of  next  year. 

Some  newspaper  reporters  have  insisted  that  I  should  give 
them  for  publication  a  list  of  the  names  of  the  men  whom  I  have 
relieved.  This  I  absolutely  refused  to  do,  for  the  reason  that  the 
public  might  misconstrue  the  facts  as  to  why  these  men  were  re- 


9 

lieved  and  do  them  an  injustice.  I  have  the  kindliest  feeling  toward 
these  men.  I  said  to  such  reporters  that  the  men  relieved  were 
generally  men  of  good  character,  honest  and  fairly  efficient;  that 
I  would  be  pleased  to  endorse  many  of  them  for  other  similar  po- 
sitions ;  that  they  were  relieved  as  a  business  necessity  in  the  inter- 
est of  the  public,  because  their  services  were  no  longer  needed  by 
this  department. 

Efficient  Force. 

It  is  my  determination  that  the  State  Board  of  Accounts  shall 
have  the  most  efficient  force  obtainable  in  Indiana  and  that  the 
public  shall  have  value  received  for  every  dollar  expended,  and  that 
the  motto  of  this  department,  at  all  times,  shall  be  efficiency  and 
economy.  -  •   '  .    i 

Field  Examiners '  Compensation. 
"  Burns  R.  S.  1914,  Section  7546x." 

"Such  field  examiners  shall  be  paid  the  sum  of  eight  dollars 
($8.00)  per  day  for  each  day  actually  employed,  and  one  railroad 
fare  each  way  between  their  respective  homes  and  the  place  of 
examination. 

"  A  day  under  the  provisions  of  this  act  shall  mean  a  period  of 
eight  hours  of  actual  service  rendered  in  the  inspection  or  examina- 
tion of  the  accounts  of  any  officer,  or  ex-officer,  institution  or  mu- 
nicipality, and  no  allowance  shall  be  made  for  the  time  in  traveling 
to  and  from  the  place  of  examination.  No  field  examiner  shall 
receive  more  than  one  per  diem,  for  work  performed  in  any  one 
day,  and  no  other  allowance  shall  be  made  to  such  field  examiners 
other  than  that  provided  herein. ' ' 

Field  examiners  understand  that  only  one  round  trip  railroad 
fare  will  be  allowed  in  any  one  assignment,  although  the  assign- 
ment may  include  every  office  in  the  county.  Assignments  made  to 
include  every  office  in  the  county  have  been  made  in  more  than  half 
of  the  counties  in  the  State  this  year.  This  plan  will  be  folio' ved 
in  practically  every  county  in  the  State  next  year. 


2—1693 


10 


OFFICE  FORCE  AND  FIELD  EXAMINERS. 

The  office  force  has  been  reduced  from  a  maximum  of  twenty- 
three  to  a  minimum  of  fourteen,  which  is  the  least  possible  number 
that  can  efficiently  and  promptly  handle  the  business  of  the  office. 
In  order  that  the  public  may  know  who  composes  the  members  of 
the  office  force  and  the  present  permanent  force  of  field  examiners, 
where  they  are  from,  the  nature  of  their  educational  qualifications, 
previous  business  experience  and  the  time  each  has  been  with  this 
department,  I  respectfully  submit  the  following  statement  of  facts 
as  to  said  office  force  and  field  examiners.  Six  examiners,  other 
than  the  permanent  examiners  mentioned,  are  completing  assign- 
ments before  they  retire  from  the  force.  It  will  require  from  two 
to  eight  weeks  to  complete  these  assignments. 


STATE  BOARD  OF  ACCOUNTS, 


MEMBERS  OF  THE  BOARD. 

Hon.  Samuel  M.  Ralston,  Governor. 
Hon.  Wm.  H.  O'Brien,  Auditor  of  State. 
Gilbert  H.  Hendren,  State  Examiner. 

Department  of  Inspection  and  Supervision  of  Public  Offices, 

June  30th,  1914. 

Gilbert  H.  Hendren,  State  Examiner,  Bloomfield. 

George  A.  Bittler,  Deputy  Examiner,  Fort  Wayne. 

Bert  Winters,  Deputy  Examiner,  Lebanon. 

George  M.  Crane,  Law  Clerk,  Terre  Haute. 

Wm.  M.  Madden,  Audit  Clerk,  Evansville. 

Frank  X.  Garaghan,  Clerk  to  Deputy  Examiners,  Washington. 

Joseph  B.  Workman,  Assistant  Audit  and  Form  Clerk,  Spencer. 

George  E.  Bruce,  Statistician,  Indianapolis. 

Thomas  G.  Hedian,  Bookkeeper,  Indianapolis. 

Walter  C.  Galbraith,  Correspondence  Clerk,  Columbus. 

Nelle  Mullinnix,  File  Clerk,  Spencer. 

Louise  Fink,  Stenographer  and  Clerk,  Indianapolis. 

Stella  Goza,  Stenographer  and  Clerk,  Indianapolis. 

Garnet  Gregory,  Stenographer  and  Clerk,  Zionsville. 

Gilbert  II.  Hendren,  State  Examiner,  Bloomfield. 

Education. — Common  schools  and  normal  schools  of  Greene 
Count}',  Indiana ;   Central  Law  School  of  Indianapolis. 

Employment. — School  teacher ;  telegraph  operator  and  railroad 
agent;  township  trustee;  general  merchant;  deputy  clerk  of  cir- 
cuit court  of  Greene  County,  eight  years ;  abstractor  of  titles,  farm 
mortgage  loan  and  real  estate  business,  twelve  years;  editor  and 
publisher  Bloomfield  Democrat;  Chief  Clerk  State  Building  and 
Loan  Department,  two  and  one-half  years ;  State  Examiner,  State 
Board  of  Accounts  since  June  7,  1913. 

(ii) 


12 

George  A.  Bittler,  Deputy  Examiner,  Fort  Wayne. 

Education. — Parochial  schools  eight  years;  Woodville,  Ohio, 
preparatory  and  normal  school  five  years,  graduated  in  the  year 
1900. 

Employment. — Taught  parochial  school,  Michigan  City;  ac- 
counting department,  Penna.  R.  R.  Co.,  Ft.  Wayne ;  cashier  Nutt- 
man  &  Co.  Bank,  Ft.  Wayne ;  director  in  and  treasurer  of  Teutonia 
Building  and  Loan  and  Savings  Association,  Ft.  Wayne.  Ap- 
pointed Deputy  Examiner  February  14,  1910. 

Bert  Winters,  Deputy  Examiner,  Lebanon. 

Education. — Common  and  high  schools,  Lebanon ;  Indiana  Uni- 
versity 1905,  1906,  1907;  Lebanon  Business  College,  1904;  Indian- 
apolis College  of  Law,  1907,  1908. 

Employment. — Practiced  law  at  Lebanon  1908-1913.  Appointed 
Deputy  Examiner  June  7,  1913. 

George  M.  Crane,  Law  Clerk  of  Department,  Terre  Haute. 

Education. — Public  schools;  Central  Normal  College  at  Dan- 
ville, Ind.,  about  three  and  one-half  years. 

Emplojonent. — Practicing  attorney  at  Terre  Haute,  Indiana, 
since  1892.  Prior,  taught  school  in  Indiana,  Illinois  and  Texas. 
Appointed  law  clerk  of  the  Department  of  Inspection  and  Supervi- 
sion of  Public  Offices,  State  Board  of  Accounts,  April  6,  1914. 

William  M.  Madden,  Audit  Clerk,  Evansville. 

Education. — Common  schools ;  business  college. 

Employment. — Retail  business  (owner)  to  1904;  Secretary  In- 
diana Merchants  Association  to  1906 ;  Secretary  Evansville  Water 
Department  to  1910.  Commenced  work  for  State  Board  of  Ac- 
counts January  10,  1910. 

Frank  X.  Garaghan,  Clerk  to  Deputy  Examiners,  Washington. 

Education. — Parochial  schools  and  public  schools,  Washington, 
Indiana,  and  Cincinnati,  Ohio,  about  18  years. 

Employment. — The  Pullman  Co.,  Chicago,  111.,  from  October  1, 
1904,  to  October  1,  1909 ;  A.  G.  Morse  Co.,  November  1,  1909,  to 
July  1,  1911  ;  insurance  agent,  Indianapolis,  July  1,  1911,  to  Octo- 
ber 1,  1912.  Commenced  work  for  State  Board  of  Accounts  October 
1,  1912. 


13 

Joseph  B.  Workman,  Assistant  Audit  and  Form  Clerk,  Spencer. 

Education. — Common  and  high  schools,  Spencer;  Northern  In- 
diana Normal  and  Business  College. 

Employment. — 1883  to  1900,  Deputy  Auditor  13  years  and  Aud- 
itor four  years,  Owen  County;  Minute  Clerk  Indiana  State  Senate 
1891-93 ;  1900  to  1914,  tax  expert  and  public  auditor.  Author  and 
designer  of  Workman's  Simple  System  of  County  and  City  Ac- 
counts, published  1891-1895.  Commenced  work  for  State  Board  of 
Accounts  October  1,  1913. 

George  E.  Bruce,  Statistician,  Indianapolis. 

Education. — Common  schools  and  Manual  Training  High 
School,  Indianapolis. 

Employment. — Marion  County  Auditor's  office;  United  States 
Tire  Co.;  Standard  Oil  Co.;  public  accounting.  Commenced 
work  for  State  Board  of  Accounts  June  9,  1913. 

Thomas  G.  Hedian,  Bookkeeper,  Indianapolis. 

Education. — Common  schools;  Loyola  and  Rock  Hill  College, 
Maryland. 

Employment. — Deputy  County  Auditor ;  Deputy  County  Treas- 
urer, Marion  County;  Deputy  City  Clerk,  Indianapolis;  Clerk 
Police  Department,  Indianapolis;  Clerk  Assessment  Bureau,  In- 
dianapolis Park  Board.  Commenced  work  for  State  Board  of 
Accounts  August,  1910. 

Walter  C.  Galbraith,  Correspondence  Clerk,  Columbus. 

Education. — Public  schools  fourteen  years;  Hartsville  College 
one  term;  Gem  City  Busines  College,  Quincy,  111.,  one  year. 

Employment. — Official  court  reporter  Bartholomew  and  Deca- 
tur counties;  newspaper  editor  and  proprietor,  Columbus.  Com- 
menced work  for  State  Board  of  Accounts  December  15,  1909. 

Nelle  Mullinnix,  File  Clerk,  Spencer. 

Education. — Spencer  common  and  high  schools;  Vories  Busi- 
ness College. 

Employment. — Stenographer,  Democratic  State  Committee; 
bookkeeper  and  stenographer,  retail  hardware  store,  Spencer ;  sten- 
ographer and  bookkeeper  Wellington,  Sears  &  Co.,  New  York;  book- 
keeper and  assistant  cashier,  Beem,  Peden  &  Co.,  bankers,  Spencer ; 
assistant  to  J.  B.  Workman,  tax  adjuster.  Commenced  work  for 
State  Board  of  Accounts  March  21,  1910. 


14 

Louise  Fink,  Stenographer  and  Clerk,  Indianapolis. 

Education. — Public  schools ;   Indianapolis  Business  College. 

Employment. — Democratic  State  Committee,  stenographer; 
stenographer  Capitol  Lumber  Co. ;  stenographer,  Legislature  of 
1909.    Commenced  work  for  State  Board  of  Accounts  July,  1910. 

Stella  Goza,  Stenographer  and  Clerk,  Indianapolis. 

Education. — Public  schools ;  Shorthand  Training  School. 

Employment. — Stenographer,  Albert  Gall  Co. ;  stenographer. 
Democratic  State  Committee,  three  campaigns;  stenographer,  A. 
E.  McBee,  Street  Car  Adv.  Co. ;  stenographer,  Herbert  Foltz,  arch- 
itect; stenographer,  Scarborough  Publishing  Co.  Commenced 
work  for  State  Board  of  Accounts  September  4,  1911. 

Garnet  Gregory,  Stenographer  and  Clerk,  Zionsville. 

Education. — Zionsville  grade  and  high  schools,  twelve  years; 
East's  Business  College. 

Employment. — Stenographer  for  Indiana  S.  S.  Association; 
Indianapolis  Chamber  of  Commerce  and  National  Conservation 
Congress.  Commenced  work  for  State  Board  of  Accounts  January 
23,  1914. 


PUBLIC  ACCOUNTING. 

[Acts  1909,  Sec.  8.] 

"Such  field  examiners  shall  be  appointed  from  applicants  who  shall 
have  successfully  passed  an  open,  competitive  examination  for  testing  their 
fitness  for  appointment.  Such  examinations  shall  be  made  at  stated  periods 
by  the  chief  examiner  and  deputy  examiners  after  due  announcement  in 
the  public  press,  and  shall  be  practical  in  their  character,  and  as  far  as 
may  be  shall  relate  to  those  matters  which  will  fairly  test  the  relative  ca- 
pacity and  fitness  of  the  persons  examined  to  discharge  the  duties  of  the 
office,  and  all  appointments  of  field  examiners  shall  be  made  solely  upon 
the  ground  of  fitness  and  without  regard  to  the  political  affiliation  of  the 
appointee,  excepting  that  no  more  than  one-half  of  the  number  of  field  ex- 
aminers employed  at  any  one  time  shall  belong  to  any  one  political  party. 
The  state  board  of  accounts  is  empowered  to  make  and  establish,  and  from 
time  to  time  alter  and  amend  by-laws,  rules  and  regulations  for  the  proper 
enforcement  of  the  provisions  of  this  section." 

The  following  Field  Examiners,  making  up  the  list  of  active 
men  on  the  30th  day  of  June,  1914,  have  all  received  their  com- 
missions in  compliance  with  the  above  section. 


15 

Louis  I.  Ahlering,  Democrat,  Indianapolis. 

Education. — Common  schools,  eight  years;  St.  Joseph  College, 
Teutopolis,  111.,  and  St.  Mary's  Institute,  Dayton,  0.,  three  years; 
Commercial  College,  Evansville,  one  year. 

Employment. — Practiced  law  at  Evansville,  1894  to  1908.  In- 
surance business,  1908-1911.  Commenced  work  as  Field  Examiner 
November,  1911. 

REFERENCES. 

Democrats.  Republicans. 

Wm.  M.  Mooney,  Indianapolis.  Jos.  McGowan,  Indianapolis.   * 

George  Wolf,  Indianapolis.  John  W.  Foster,  Evansville. 

Bernard  Korbly,  Indianapolis.  G.  A.  Cunningham,  Evansville. 

Fred  B.  Robinson,  Republican,  Crawfordsville. 

Education. — Common  and  high  schools,  fourteen  years. 

Employment. — Merchant  1901-1905;  bookkeeper,  Crawfords- 
ville Water  and  Gas  Co.,  1905-1909;  City  Clerk,  Crawfordsville, 
January  3,  1910,  to  January  5,  1914.  Commenced  work  as  Field 
Examiner  January  20,  1914. 

REFERENCES. 

Democrats.  Republicans. 

Chas.   W.   McCabe,    Crawfords-  J.  R.  Donnell,  Crawfordsville. 

ville.  P.  C.  Summerville,  Crawfords- 

S.  E.  Voris,  Crawfordsville.  ville. 

John  B.  Murphy,  Crawfords-  Charles  Harding,  Crawfords- 
ville. ville. 

John  Boyle,  Democrat,  Indianapolis. 

Education. — St.  Brennan's  College,  Galway,  Ireland,  nine 
years ;  Dublin  University,  Dublin,  Ireland,  two  years. 

Employment. — Bookkeeper,  Mooney-Mueller  Drug  Co.,  1903- 
1907 ;  Layman-Carey  Hdw.  Co.,  1907-1909 ;  Butler  Bros.,  Chicago, 
1909-1910;  office  manager  and  credit  man,  Mooney-Mueller  Drug 
Co.,  1910  to  July,  1913.  Commenced  work  as  Field  Examiner, 
July  22,  1913. 

REFERENCES. 

Democrats.  Republicans. 

Bernard  Korbly,  Indianapolis.  C.  A.  Bookwalter,  Indianapolis. 

Wm.  J.  Mooney,  Indianapolis.  -  Schuyler  Haas,  Indianapolis. 

Joseph  A.  Bell,  Indianapolis.  James  T.  Layman,  Indianapolis. 


16 

Luther  D.  Hutchins,  Republican,  Wabash. 

Education. — Wabash  common  and  high  schools. 

Employment. — Deputy  County  Auditor  and  bookkeeper  of  Wa- 
bash National  Bank  for  ten  years.  Commenced  work  as  Field  Ex- 
aminer January,  10,  1910. 

REFERENCES. 

Democrats.  Republicans. 

William  Sharp,  Wabash.  Geo.  Freeman,  Wabash. 

E.  E.  Eikenberry,  Wabash.  Fred  I.  King,  Wabash. 

Nelson  G.  Hunter,  Wabash.  W.  A.  McNance,  Wabash. 

Edward  P.  Brennan,  Democrat,  Indianapolis. 

Education. — Delphi,  Indiana,  common  and  high  schools;  La- 
Salle  Extension  University,  higher  accounting. 

Employment. — Deputy  Treasurer  Carroll  County;  bookkeeper 
E.  N.  Hunnicut  Coal  Co.,  twelve  years;  bookkeeper  and  cost  ac- 
countant, Nordyke-Marmon  Co.,  six  years.  Commenced  work  as 
Field  Examiner  January  10,  1910. 

REFERENCES. 

Democrats.  Republicans. 

James  Meek,  Indianapolis.  W.  C.  Marmon,  Indianapolis. 

Wm.  M.  Fogarty,  Indianapolis.  Chas.  Pigman,  Indianapolis. 

J.  F.  McCormick,  Delphi.  E.  W.  Bowen,  Delphi. 

A.  E.  Johnson,  Republican,  Indianapolis. 

Education. — Public  schools,  Cuba,  Ohio,  five  years;  public 
schools,  Liberty,  Indiana,  six  years. 

Employment. — School  teacher,  Union  County,  six  years;  Dep- 
uty Auditor  Union  County,  five  years;  Auditor  Union  County, 
eight  years;  assistant  cashier,  Union  County  National  Bank,  six 
years;  Deputy  Treasurer,  Marion  County;  auditor  and  manager 
of  agencies,  Indianapolis  Brewing  Co.,  eight  years*.  Commenced 
work  for  State  Board  of  Accounts  September,  1910. 

REFERENCES. 

Democrats.  Republicans. 

John  W.  Minor,  Indianapolis.  C.  A.  Bookwalter,  Indianapolis. 

Wm.  B.  Burford,  Indianapolis.        Henry  L.  Smith,  Indianapolis. 
John  F.  Joyce,  Terre  Haute.  Dr.  E.  C.  Thompson,  Indianapo- 

lis. 


17 

James  L.  Burns,  Democrat,  Brazil. 

Education. — Common  and  high  schools;  DePauw  University, 
three  and  one-half  years;  Valparaiso  University,  one  year;  In- 
dianapolis College  of  Law,  two  years. 

Employment. — Deputy  Auditor  Clay  County,  1903-1906 ;  Aud- 
itor of  Clay  County,  1907-1910.  Commenced  work  as  Field  Exam- 
iner  February,  1911. 

REFERENCES. 

Democrats.  Republicans. 

C.  G.  Scofield,  Brazil.  W.  E.  Carpenter,  Brazil. 
W.  E.  Graeser,  Center  Point.            Geo.'  Reberger,  Brazil. 

J.  V.  Goshorn,  Clay  City.  W.  H.  Cutchall,  Brazil. 

John  H.  Boltz,  Republican,  Winchester. 

Education. — Common  and  high  schools,  Winchester. 

Employment. — Auditor  Randolph  County  four  years ;  assistant 
postmaster,  Winchester,  two  years;  public  accountant  and  book- 
keeper; Deputy  State  Examiner,  June  7,  1909,  to  June  7,  1913. 
Commenced  work  as  Field  Examiner,  July  1,  1913. 

REFERENCES. 

Democrats.  Republicans. 

Fred  S.  Caldwell,  Winchester.  J.  S.  Engle,  Winchester. 

Joseph  C.  Gard,  Winchester.  L.  J.  Monks,  Indianapolis. 

John  Kabel,  Winchester.  J.  P.  Goodrich,  Indianapolis. 

Michael  D.  Casper,  Democrat,  Cannelton. 

Education. — Common  schools,  Perry  County;  Preparatory, 
scientific,  classical,  commercial  and  law  courses,  Valparaiso  Univer- 
sity, four  years;  several  spring  terms,  special  courses,  Valparaiso 
University. 

Employment. — Deputy  Auditor  Perry  County,  1894-1907 ;  Dep- 
uty County  Treasurer,  1907-1908 ;  County  Attorney  two  years ; 
City  Attorney,  Cannelton,  four  years.  Commenced  work  for  State 
Board  of  Accounts  October  3,  1910. 

REFERENCES. 

Democrats.  Republicans. 

Philip  Zoercher,  Indianapolis.  J.  W.  Dyer,  Cannelton. 

A.  P.  Fenn,  Tell  City.  John  Zimmerman,  Cannelton. 

D.  E.  Hicks,  Cannelton.  John  Conway,  Tell  City. 


18 

Walter  D.  Schreeder,  Republican,  Evansville. 

Education. — Evansville  grade  and  high  schools,  twelve  years. 

Employment. — Deputy  in  offices  of  Township  Assessor,  County 
Assessor  and  County  Auditor,  Vanderburgh  County  for  ten  years. 
Commenced  work  as  Field  Examiner  July  21,  1913. 

REFERENCES. 

Democrats.  Republicans. 

Chas.  P.  Beard,  Evansville.  C.  P.  Hardesty,  Evansville. 

John  W.  Spencer,  Evansville.  M.  S.  Sontag,  Evansville. 

W.  H.  Vollmer,  Vincennes.  F.  J.  Sholz,  Evansville. 


Albert  N.  Doyle,  Democrat,  Marion. 

Education. — Common  and  high  schools;  graduate  of  DePauw 
University,  class  of  1900. 

Employment, — Jason  Willson  &  Co.,  Exchange  Bank,  Marion, 
five  years;  American  National  Bank,  Indianapolis,  three  years. 
Commenced  work  as  Field  Examiner  January  10,  1910. 

REFERENCES. 

Democrats.  Republicans. 

Wm.  E.  Siddons,  Marion.  Geo.  L.  Cole,  Marion. 

Meade  S.  Hays,  Marion.  E.  Harvey,  Marion. 

M.  M.  Kilgore,  Marion.  J.  T.  Strange,  Marion. 


William  S.  Gard,  Republican,  Cory. 

Education. — Public  schools ;  U.  C.  College,  Merom,  three  years ; 
Central  Normal  College,  Danville,  one  year. 

Employment. — General  merchandise  and  Township  Trustee  last 
five  years.    Commenced  work  as  Field  Examiner  January  20,  1914. 

REFERENCES. 

Democrats.  Republicans. 

Ralph  W.  Moss,  Brazil.  Dr.  Oliver  James,  Cory. 

E.  A.  Staggs,  Brazil.  J.  J.  Jones,  Brazil. 

M.  C.  Lanning,  Brazil.  R.  E.  Wolfe,  Brazil. 


19 

Prank  Gardner,  Democrat,  Scottsburg. 

Education. — Common  schools;  Borden  Institute,  three  years; 
Indiana  State  University,  three  years;  graduated  in  Law  Depart- 
ment, Illinois  University  in  1900. 

Employment. — Deputy  Auditor  Scott  County,  1901-1902 ;  Aud- 
itor Scott  County,  1903-1910;  practiced  law  January  1,  1911,  to 
July  22,  1913;  County  Attorney,  Scott  County,  1912  and  1913. 
Commenced  work  as  Field  Examiner  July  22,  1913. 

REFERENCES. 

Democrats.  Republicans. 

Mark  Storen,  Scottsburg.  J.  R.  Rickard,  Scottsburg. 

Robert  Blunt,  Scottsburg.  J.  L.  Bartel,  Scottsburg. 

W.  L.  Morrison,  Scottsburg.  John  M.  Lewis,  Seymour. 

Horace  W.  C.  Posdick,  Republican,  Indianapolis. 

Education. — Common  schools;  Shortridge  High  School,  two 
and  one-half  years. 

Employment. — Employed  at  Indiana  National  Bank,  fifteen 
years.    Commenced  work  as  Field  Examiner  January  10,  1910. 

REFERENCES. 

Democrats.  Republicans. 

Charles  Remster,  Indianapolis.  Linton  A.  Cox,  Indianapolis. 

John  Rauch,  Indianapolis.  V.  T.  Malott,  Indianapolis. 

A.  B.  Armstrong,  Indianapolis.  Robt.  H.  Bryson,  Indianapolis. 

Willard  H.  Glide  well,  Democrat,  Williamsburg. 

Education. — Common  schools  and  high  school,  Fairland,  Indi- 
ana ;  Brookville  Normal,  three  terms. 

Employment. — Editor,  publisher  and  owner  of  newspapers  at 
Greensburg  and  Brazil ;  school  teacher,  Fairfield  and  East  Conners- 
ville;  County  Surveyor,  Franklin  County,  four  years;  Superin- 
tendent Public  Schools,  Fayette  County,  one  term.  Commenced 
work  as  Field  Examiner  April  1,  1912. 

REFERENCES. 

Democrats.  Republicans. 

John  I.  Hoffman,  Indianapolis.  Web.  Woodfill,  Greensburg. 

Douglas  Morris,  Indianapolis.  Jack  Jones,  Brazil. 

Joshua  Allen,  Richmond.  W.  E.  Carpenter,  Brazil. 


20 

Isaiah  D.  Wiest,  Republican,  Indianapolis. 

Education. — Common  schools;  Miami  Commercial  College  at 
Dayton,  Ohio. 

Employment. — 1900-1906,  auditor  for  New  Telephone  Co.  and 
New  Long  Distance  Telephone  Co. ;  June,  1906  to  January  1,  1910, 
represented  manufacturers  of  concrete  machinery.  Commenced 
work  as  Field  Examiner  January  10,  1910. 

REFERENCES. 

Democrats.  Republicans. 

Hugh  Dougherty,  Indianapolis.  A.  H.  Nordyke,  Indianapolis. 

Albert  Sahm,  Indianapolis.  Bert  McBride,  Indianapolis. 

J.  A.  M.  Adair,  Portland.  Jesse  W.  Weik,  Greencastle. 


James  P.  Haefling,  Democrat,  Decatur. 

Education. — Common  schools  of  Adams  County. 

Employment. — Deputy  Clerk  of  Circuit  Court  of  Adams  Coun- 
ty, 1900-1907;  Clerk  of  Circuit  Court,  Adams  County,  1908-1911. 
Commenced  work  as  Field  Examiner  January  23,  1912. 

REFERENCES. 

Democrats.  Republicans. 

L.  G.  Ellingham,  Indianapolis.  E.  V.  Fitzpatrick,  Indianapolis. 

G.  S.  Niblack,  Decatur.  J.  F.  LaFollette,  Portland. 

D.  E.  Smith,  Decatur.  C.  A.  Dugan,  Decatur. 

Leonard  R.  Schrader,  Republican,  Columbia  City. 

Education. — Public  schools;  Taylor  University,  Upland,  three 
years ;  Indiana  University,  two  years. 

Employment.— Principal  Coesse  schools,  three  years;  Deputy 
Clerk  of  Circuit  Court,  Whitley  County,  two  years;  Bank  Clerk 
Columbia  City  National  Bank,  one  year;  Deputy  County  Auditor, 
Whitley  County,  three  years.  Commenced  work  as  Field  Examiner 
January  10,  1910. 

REFERENCES. 

Democrats.  Republicans. 

W.  H.  O'Brien,  Lawrenceburg.        John  E.  Reed,  Indianapolis. 
W.  H.  Vollmer,  Vincennes.  W.  W.  Williamson,  Columbia 

W.  F.  McNagny,  Columbia  City.  City. 

F.  L.  Myers,  Columbia  City. 


21 

Frank  D.  Haimbaugh,  Democrat,  Muncie. 

Education. — Common  and  high  schools;  graduate  scientific 
course  at  Valparaiso  University  and  Normal  .School. 

Employment. — Editor,  owner  and  publisher  of  newspapers  and 
proprietor  of  job  printing  establishment.  Commenced  work  as 
Field  Examiner  July,  1913. 

REFERENCES. 

Democrats.  Republicans. 

Edward  Tuhey,  Muncie.  W.  E.  Hitchcock,  Muncie. 

H.  R.  Wysor,  Muncie.  A.  G.  Matthews,  Muncie. 

V.  W.  Jones,  Muncie.  C.  M.  Kimbrough,  Muncie. 


Mack  Pogue,  Republican,  Angola. 

Education. — Common  schools;  Central  Normal  College,  Dan- 
ville, two  years;   graduate  of  Commercial  Department. 

Employment.— 1900-1907  with  W.  E.  Miller  Co.  department 
store,  Winchester;  1907-1911,  County  Auditor  Randolph  County. 
Commenced  work  as  Field  Examiner  January  7,  1912. 

REFERENCES. 

Democrats.  Republicans. 

Fred  S.  Caldwell,  Winchester.  Wm.  E.  Miller,  Winchester. 

Oliver  Davis,  Winchester.  Wm.  D.  Kiser,  Winchester. 

Clarence  Mullen,  Winchester.  J.  S.  Engle,  Winchester. 


William  A.  Hammond,  Democrat,  Ft.  Wayne. 

Education. — Public  schools,  ten  years;  M.  E.  College,  Ft. 
Wayne,  one  year ;  Valparaiso  school,  one  year ;  International  Busi- 
ness College,  Ft.  Wayne,  four  months. 

Employment. — Deputy  Clerk  of  Circuit  Court  of  Allen  County, 
ten  years.     Commenced  work  as  Field  Examiner  January  10,  1910 

REFERENCES. 

Democrats.  Republicans. 

W.  P.  Breen,  Ft.  Wayne.  Owen  N.  Heaton,  Ft.  Wayne. 

Charles  M.  Nizer,  Ft.  Wayne.  H.  G.  Hogan,  Ft.  Wayne. 

Edward  Rennert,  Ft.  Wayne.  E.  G.  Ricker,  Ft.  Wayne. 


22 

Thomas  D.  Barr,  Republican,  Muncie. 

Education. — Public  schools;  Fairmount  Academy,  one  year; 
Normal  schools,  two  years ;  business  college  graduate. 

Employment. — High  school  and  academy  teacher,  six  years; 
U.  S.  A.  meat  inspector,  one  year ;  Deputy  Auditor  Grant  County, 
1911-12-13.    Commenced  work  as  Field  Examiner  October  14,  1913. 

REFERENCES. 

Democrats.  Republicans. 

Oscar  Bradford,  Marion.  John  McLain,  Marion. 

William  Hayes,  Marion.  R.  A.  Morris,  Fairmount. 

Charles  Nelson,  Marion.  Harry  Connolly,  Upland. 


Horatio  Harryman,  Democrat,  Bedford. 

Education. — Common  schools;  Central  Normal  College,  Dan- 
ville, two  years. 

Employment. — Assistant  cashier  Bedford  National  Bank;  Dep- 
uty County  Auditor  of  Lawrence  County.  Commenced  work  as 
Field  Examiner  January  17,  1910. 

REFERENCES. 

Democrats.  Republicans. 

J.  B.  Marshall,  Shoals.  T.  J.  Brooks,  Bedford. 

W.  A.  Brown,  Bedford.  W.  E.  McCormick,  Bedford. 

J.  A.  Gunn,  Bedford.  S.  H.  Ross,  Shoals. 


Alvin  B.  Ham,  Republican,  Paoli. 

Education. — Public  schools;  Southern  Indiana  Normal  School, 
Paoli,  three  years;  Northern  Indiana  Normal  School,  Valparaiso, 
one  year. 

Employment. — Eight  years,  ending  December  31,  1912,  was 
Auditor  of  Orange  County ;  for  seventeen  years  prior  to  that  time 
was  cashier  of  Orange  County  Bank,  Paoli. 

REFERENCES. 

Democrats.  Republicans. 

Thomas  Taggart,  French  Lick.  John  T.  Stout,  Paoli. 

T.  B.  Buskirk,  Paoli.  Joynce  Monyhan,  Orleans. 

John  Lingle,  Orleans.  A.  W.  Bruner,  Paoli. 


23 

Gilbert  H.  Hendren,  Jr.,  Democrat,  Bloomfield. 

Education. — Common  and  high  schools  of  Bloomfield ;  five  sum- 
mer terms  in  Greene  County  Normal,  teacher's  course  and  book- 
keeping ;  one  year  in  American  Central  Law  School. 

Employment. — Mercantile  business;  Deputy  Sheriff  of  Greene 
County;  Clerk  and  Auditor  of  Grand  and  Denison  Hotels,  Indian- 
apolis, and  of  French  Lick  Springs  Hotel;  manager  of  Wells  Ho- 
tel, French  Lick;  abstractor  of  titles,  Bloomfield;  practiced •  law 
at  Linton  three  years;  Auditor  for  United  States  Steel  Corpora- 
tion at  Gary  three  months  prior  to  employment  with  State  Board 
of  Accounts.  Commenced  work  for  State  Board  of  Accounts  June 
1,  1911 ;  first  assignment  as  Field  Examiner  August  1,  1911. 

REFERENCES. 

Democrats.  Republicans. 

Dr.  Geo.  F.  Edenharter,  Indian-  Clyde  O.  Yoho,  Bloomfield. 

apolis.  Otto  F.  Herold  Bloomfield. 

Thos.  Taggart,  French  Lick.  Oscar  E.  Bland,  Linton. 
Joe  Moss,  Linton. 

Sanford  F.  Coons,  Republican,  Indianapolis. 

Education. — Public  schools,  eight  years;  classical  schools,  two 
years ;  business  college,  one  year. 

Employment. — Deputy  County  Treasurer,  Marion  County,  ten 
years;  Deputy  State  Treasurer  one  year.  Commenced  work  as 
Field  Examiner  January  27,  1912. 

REFERENCES. 

Democrats.  Republicans. 

Albert  Sahm,  Indianapolis.  Robt.  H.  Bryson,  Indianapolis. 

Chas.  Maguire,  Indianapolis.  W.  H.  Roberts,  Indianapolis. 

John  W.  Minor,  Indianapolis.  Frank  Stalnaker,  Indianapolis. 

Ira  Holland',  Democrat,  Brazil. 

Education. — Common  schools,  eleven  years. 

Employment. — Deputy  Prosecuting  Attorney  Clay  County,  one 
year;  editor  Brazil  Democrat,  one  year;  Deputy  Clerk  of  Circuit 
Court,  Clay  County,  nine  years;  abstractor  of  titles,  one  year. 
Commenced  work  for  State  Board  of  Accounts  January  10,  1910. 

"     REFERENCES. 

Democrats.  Republicans. 

John  M.  Rawley,  Brazil.  John  G.  Bryson,  Brazil. 

Ralph  W.  Moss,  Brazil.  Roy  L.  Shattuck,  Brazil. 

T.  W.  Englehart,  Brazil.  Harry  D.  Falls,  Brazil. 


24 

Cyril  C.  Connelly,  Republican,  Rockville. 

Education. — Graded  and  high  schools,  Rockville,  eleven  years; 
Purdue  University,  three  years. 

Employment. — Bookkeeper,  Parke  State  Bank,  Rockville ;  Cen- 
tral National  Bank,  Greencastle;  Allen  Bros.  Department  Store, 
Greencastle ;  Solicitor  for  Central  Life  Insurance  Co.,  Indian- 
apolis; traveling  salesman,  Baker- Vawter  Co.,  Chicago.  Com- 
men'ced  work  as  Field  Examiner  January  10,  1910. 

REFERENCES. 

Democrats.  Republicans. 

J.  S.  McFadden,  Rockville.  Howard  Maxwell,  Rockville. 

Isaac  R.  Strouse,  Rockville.  Jacob  S.  White,  Rockville. 

James  E.  Elder,  Rockville.  J.  M.  Johns,  Rockville. 

Henry  A.  Kernodle,  Democrat,  Lebanon. 

Education. — Common  and  high  schools;  Central  Normal,  Dan- 
ville ;  State  Normal,  Terre  Haute ;  Northern  Indiana  Normal,  Val- 
paraiso. 

Employment. — School  teacher,  Boone  County,  three  years ;  Dep- 
uty County  Auditor  Boone  County,  three  years;  Deputy  Clerk  of 
Circuit  Court  Boone  County,  two  years;  bookkeeper  Rhodes-Bur- 
ford  Furniture  Co.,  Indianapolis.  Commenced  work  as  Field  Ex- 
aminer January  10,  1910. 

REFERENCES. 

Democrats.  Republicans. 

O.  P.  Higgins,  Lebanon.  J.  M.  Nicely,  Jamestown. 

B.  F.  Simmons,  Lebanon.  Morris  Ritchie,  Lebanon. 

C.  L.  Airhart,  Lebanon.  Lafayette  Wilson,  Lebanon. 

Rollie  Morris,  Republican,  Rockport. 

Education. — Common  and  high  schools;  Central  Normal  Col- 
lege, Danville,  two  terms. 

Employment. — School  teacher,  seven  years;  Township  Assessor, 
four  years;  assistant  cashier  First  National  Bank,  Rockport,  one 
year;  Deputy  County  Auditor  Spencer  County,  six  years.  Com- 
menced work  as  Field  Examiner  January  23,  1912. 

REFERENCES. 

Democrats.  Republicans. 

W.  W.  Kellams,  Rockport.  J.  A.  Hopkins,  Rockport. 

R.  E.  Roberts,  Rockport.  W.  C.  Mason,  Rockport. 

Henry  Hoch,  Rockport.  J.  W.  Strassel,  Rockport. 


25 

James  W.  King,  Democrat,  Indianapolis. 

Education. — Public  schools,  ten  years;  Butler  University,  two 
years. 

Employment. — Employed  in  office  and  managerial  work  with 
New  Long  Distance  Telephone  Co.,  Studebaker  Co.  Branch,  Pitts- 
burgh, German  American  Trust  Co.,  Indiana  Investment  Securi- 
ties Co. ;  Real  Estate  business  in  Chicago  and  Indianapolis.  Com- 
menced work  as  Field  Examiner  July  14,  1913. 

REFERENCES. 

Democrats.  Republicans. 

Jos.  E.  Bell,  Indianapolis.  Geo.  B.  Gaston,  Indianapolis. 

Jos.  A.  Rink,  Indianapolis.  Wm.  E.  English,  Indianapolis. 

J.  0.  Henderson,  Indianapolis.  Chas.  Pierson,  Indianapolis. 

Lawrence  P.  Orr,  Republican,  Columbus. 

Education. — Common  and  high  schools,  Columbus ;  Butler  Col- 
lege 1901-02. 

Employment.— C.  L.  S.  &  E.  R.  R,  Co.,  Joliet,  111.,  1900-1901; 
First  National  Bank,  Columbus,  1902-1906 ;  City  Clerk,  Columbus, 
1906-1910;  P.  H.  McCormack  Co.,  Columbus,  1910-1911.  Com- 
menced work  as  Field  Examiner  January  15,  1912. 

REFERENCES. 

Democrats.  Republicans. 

J.  W.  Suverkrup,  Columbus.  Hugh  Th  Miller,  Columbus. 

Karl  H.  Volland,  Columbus.  Wm.  G.  Irwin,  Columbus. 

James  Cochrane,  Columbus.  Chas.  J.  Remy,  Indianapolis. 

Louis  T.  Koerner,  Democrat,  Jasper. 

Education. — Huntingburg  schools ;  National  Preparatory,  High- 
land Falls,  N.  Y.,  five  months;  Evansville  Business  College,  eight 
months. 

Employment. — Deputy  Auditor  Dubois  County,  fourteen  years. 
Commenced  work  as  Field  Examiner  February  19,  1912. 

REFERENCES. 

Democrats.  Republicans. 

Geo.  R.  Wilson,  Indianapolis.  W.  S.  Hunter,  Jasper. 

R.  M.  Milburn,  Jasper.  Dr.  M.  Schumacker,  Jasper. 

Bomar  Traylor,  Jasper.  John  Mehringer,  Jasper. 

3—1693 


26 

Charles  E.  Weybright,  Republican,  Evansville. 

Education. — Public  schools ;  Indiana  State  Normal,  two  years ; 
Indianapolis  Night  Law  School,  one  year;  Valparaiso  Normal 
School,  one  term. 

Employment— School  teacher,  1898  to  1903;  Deputy  County 
Auditor,  Whitley  County,  1903  to  1907 ;  Deputy  Clerk  of  Supreme 
Court,  1907  to  1910.  Commenced  work  as  Field  Examiner  January 
10,  1910. 

REFERENCES. 

Democrats.  Republicans. 

John  W.  Brand,  Columbia  City.  Ed  V.  Fitzpatrick,  Indianapolis. 

D.  V.  Whiteleather,  Columbia  Quincy  A.  Myers,  Indianapolis. 

City.  Hugo  Logan,  Columbia  City. 
Andrew  A.  Adams,  Columbia 

City. 


Edward  A.  Major,  Democrat,  Indianapolis. 

Education. — Shelbyville  common  and  high  schools. 

Employment. — Bookkeeper  for  Shelbyville  Democrat,  Dr.  Luck- 
ett,  Indianapolis  Telephone  Co.  and  A.  B.  Meyer  and  Co.  Com- 
menced work  as  Field  Examiner  September  16,  1913. 

REFERENCES.     ■ 

Democrats.  Republicans. 

Albert  Sahm,  Indianapolis.  William  Fortune,  Indianapolis. 

J.  G.  Deprez,  Shelbyville.  J.  R.  Mesick,  Shelbyville. 

M.  O.  Sullivan,  Shelbyville.  Elisha  Sexton,  Shelbyville. 


Theodore  McCain,  Progressive,  Princeton. 

Education. — Common  and  high  schools;  Valparaiso  Normal, 
two  years ;  Princeton  Normal  College,  one  year. 

Employment. — Deputy  Sheriff  Gibson  County,  six  years ;  clerk 
Southern  R.  R.  Co.,  two  years ;  employed  by  city  of  Princeton,  three 
years.     Commenced  work  as  Field  Examiner  July  16,  1913. 

REFERENCES. 

Democrats.  Republicans. 

Thos.  Duncan,  Indianapolis.  A.  P.  Twineham,  Princeton. 

S.  L.  Vandever,  Princeton.  Jno.  W.  Brady,  Princeton. 

Dr.  R.  A.  Cushman,  Princeton.  T.  J.  Fisher,  Princeton. 


27 

William  A.  Marsh,  Democrat,  Indianapolis. 

Education. — Public  schools;  County  Normal,  Bluffton. 

Employment.— County  Auditor  Wells  County,  1899  to  1903; 
assistant  cashier  Wells  County  Bank,  1904  to  1905 ;  cashier  Kokomo 
National  Bank,  1906-1909.  Commenced  work  for  State  Board  of 
Accounts  July  1,  1909. 

REFERENCES. 

Democrats.  Republicans. 

Hugh  Dougherty,  Indianapolis.  R.  S.  Todd,  Bluffton. 

W.  M.  Fogarty,  Indianapolis.  H.  C.  Arnold,  Bluffton. 

L.  A.  Williamson,  Bluffton.  J.  C.  Blackledge,  Kokomo. 


Tracy  W.  Whitaker,  Republican,  Frankfort. 

Education. — Common  and  high  schools;  business  college,  one 
year. 

Employment. — Manager  Gas  Co.,  Frankfort;  Deputy  County 
Clerk,  Clinton  County;  Deputy  Treasurer,  Clinton  County;  chief 
clerk  to  Train  Master  Illinois  Central  R.  R.  Company.  "  Commenced 
work  as  Field  Examiner  July  14,  1913. 

REFERENCES. 

Democrats.  Republicans. 

Joseph  Combs,  Frankfort.  H.  C.  Sheridan,  Frankfort. 

H.  H.  Flora,  Frankfort.  H.  M.  Cohee,  Frankfort. 

S.  T.  Murdock,  LaFayette.  T.  N.  Lucas,  Frankfort. 


John  T.  Morris,  Democrat,  Shoals. 

Education. — Public  schools;  three  years  Mitchell  Normal. 

Employment. — County  Superintendent  of  Schools,  Martin 
County,  eight  years;  Auditor  of  Martin  County,  eight  years. 
Commenced  work  as  Field  Examiner  July  18,  1913. 

REFERENCES. 

Democrats.  Republicans. 

Benj.  C.  Johnson,  Shoals.  H.  I.  Houghton,  Shoals. 

J.  W.  Ogden,  Washington.  O.  A.  Baker,  Shoals. 

G.  W.  Gates,  Loogootee.  Edgar  Witcher,  Shoals. 


28 

Robert  W.  Burton,  Republican,  Washington. 

Education. — Washington  graded  schools,  eight  years;  Blount 
College,  Maryville,  Tenn.,  one  year;  Bryant  and  Stratton  Business 
College,  Louisville,  Ky.,  one  year. 

Employment. — Deputy  County  Recorder,  Daviess  County; 
Deputy  Clerk  of  Circuit  Court,  Daviess  County;  Deputy  Postmas- 
ter, Washington;  Conductor  and  Auditor,  Pullman  Sleeping  Car 
Company.     Commenced  work  as  Field  Examiner  July  19,  1913. 

REFERENCES. 

Democrats.  Republicans. 

John  W.  McCarty,  Washington.  Elisha  Hatfield,  Washington. 

Lew  Core,  Washington.  Dr.  Chas.  Yenne,  Washington. 

Miles  G.  0 'Neall,  Washington.  W.  Ray  Gardiner,  Washington. 

John  H.  0 'Neall,  Democrat,  Indianapolis. 

Education. — Parochial  schools,  Washington,  eight  years;  pub- 
lic schools,  Washington,  four  years ;  Georgetown  University,  Wash- 
ington, D.  C,  two  years. 

Employment. — Bookkeeper  and  accountant,  J.  V.  Farwell  Com- 
pany; Pullman  Sleeping  Car  Company;  Excelsior  Supply  Com- 
pany; Hughes  Teaming  Company;  Chicago  Steel  Manufacturing 
Company;  B.  &  0.  S.-W.  R.  R.  Company;  T.  B.  Laycock  Manu- 
facturing Company ;  public  accountant.  Commenced  work  as  Field 
Examiner  June  27,  1910. 

REFERENCES. 

Democrats.  Republicans. 

E.  J.  Fogarty,  Michigan  City.  E.    V.    Elsworth,    Purdue    Uni- 

D.  C.  Peyton,  Jeffersonville.  versity. 

Guy  C.  Hanna,  Plainfield.  J.  C.  Billheimer,  Indianapolis. 

T.  B.  Laycock,  Indianapolis. 
Charles  A.  Ramsey,  Republican,  Muncie. 

Education. — Winchester  public  schools;  A.  D.  Welt  College, 
Dayton,  Ohio. 

Employment. — State  of  Indiana,  bank  examiner;  accountant  E. 
J.  Cady,  Chicago;  accountant  Sol  Meyer,  receiver  T.  B.  Laycock 
Co.;  public  accountant.  Commenced  work  as  Field  Examiner 
July  26,  1913. 

REFERENCES. 

Democrats.  Republicans. 

Francis  M.  Williams,  Muncie.  John  E.  Reed,  Indianapolis. 

John  D.  Kelley,  Muncie.  J.  C.  Billheimer,  Indianapolis. 

M.  Retherford,  Muncie.  F.  D.  Stalnaker,  Indianapolis. 


29 

Walter  G.  Owens,  Democrat,  Bedford. 

Education. — Public  schools,  Bedford. 

Employment. — Railroad  agent  "Monon  Route,"  Bedford  for 
twelve  years,  ending  December  1,  1902 ;  County  Auditor  Lawrence 
County,  January  1,  1903,  to  December  31,  1910.  Commenced  work 
as  Field  Examiner  March,  1911. 

REFERENCES. 

Democrats.  Republicans. 

J.  A.  Gunn,  Bedford.  J.  R.  Voris,  Bedford. 

J.  H.  Underwood,  Bedford.  T.  J.  Brooks,  Bedford. 

W.  A.  Brown,  Bedford.  F.  D.  Hatfield,  Bedford. 


John  D.  Williams,  Republican,  Bedford. 

Education. — Common  and  high  schools;  Indiana  University, 
two  years. 

Employment. — Deputy  Postmaster  of  Bedford,  eight  years; 
Settlement  Clerk,  State  Auditor's  office,  four  years;  Building  and 
Loan  Examiner,  State  Auditor's  office,  two  years.  Commenced 
work  as  Field  Examiner  November  17,  1913. 

REFERENCES. 

Democrats.  Republicans. 

J.  A.  Gunn,  Bedford.  Chas.  Allen,  Bedford. 

Thos.  Brinkworth,  Bedford.  J.  R.  Voris,  Bedford. 

J.  H.  Underwood,  Bedford.  T.  J.  Brooks,  Bedford. 


Webster  Parry,  Democrat,  Richmond. 

Education. — Educated  at  private  schools  of  Newport,  Ind.,  and 
Hadley's  Academy  at  Richmond. 

Employment. — Bookkeeper  for  more  than  20  years;  City  Con- 
troller of  Richmond,  1909  and  1910.  Commenced  work  as  Field 
Examiner  January  10,  1910, 

REFERENCES. 

Democrats.  Republicans. 

Dr.  R.  Schillinger,  Richmond.  Edgar  F.  Hiatt,  Richmond. 

Pettis  A.  Reid,  Richmond.  Henry  C.  Fox,  Richmond. 

Chas.  B.  Beck,  Richmond.  Henry  C.  Starr,  Richmond. 


30 

Charles  B.  Daly,  Republican,  Winchester. 

Education. — Public  schools  of  Randolph  County. 

Employment. — School  teacher,  ten  years;  Deputy  Clerk  of 
Circuit  Court  of  Randolph  County,  four  years.  Commenced  work 
as  Field  Examiner  January  10,  1910. 

REFERENCES. 

Democrats.  Republicans. 

Fred  S.  Caldwell,  Winchester.  J.  P.  Goodrich,  Indianapolis. 

Alva  Hindsley,  Indianapolis.  Union  B.  Hunt,  Indianapolis. 

E.  J.  Hinshaw,  Lynn.  James  S.  Engle,  Winchester. 


George  Pence,  Democrat,  Columbus. 

Education. — 1857  to  1870  Columbus  public  and  subscription 
schools;  Indiana  University  and  Wabash  College. 

Employment. — 1904,  finished  an  eleven-year  connection  with 
the  Cerealine  Mfg.  Co.,  Indianapolis  and  Columbus,  as  its  general 
accountant;  auditor  of  Indianapolis  Abattoir  Co.  two  years;  gen- 
eral accountant.    Commenced  work  as  Field  Examiner  April,  1910. 

REFERENCES. 

Democrats.  Republicans. 

Dean  Bottorff,  Columbus.  W.  A.  Mooney,  Columbus. 

E.  R.  Shea,  Columbus.  Chas.  S.  Baker,  Columbus. 

Chas.   Talkington,  Columbus.  Frank  Griffith,  Columbus. 


Arthur  W.  Beal,  Republican,  Indianapolis. 

Education. — Common  and  high  schools  of  Bedford  and  Salem. 

Employment. — Traveling  lumber  "salesman,  Pearl  River  Lumber 
Co. ;  traveling  auditor,  Indianapolis  Brewing  Co.  Commenced 
work  for  State  Board  of  Accounts,  October  1,  1912. 

REFERENCES. 

Democrats.  Republicans. 

Thos.  M.  Honan,  Indianapolis.  C.  O.  VanHorn,  Indianapolis. 

Jos.  L.  Reiley,  Indianapolis.  Martin  Hugg,  Indianapolis. 

Burt  New,  Indianapolis.  Marion  Ensley,  Indianapolis. 


31 

George  A.  Scheer,  Democrat,  Jeffersonville. 

Education. — Public  schools  and  business  college. 

Employment. — Clerk  and  telegraph  operator  B.  &  0.  S.-W.  R. 
R.  Co.  1884  to  1896,  and  local  freight  and  passenger  agent  same 
company  1896  to  1909  inclusive;  Treasurer  Clark  County  1909- 
1912.     Commenced  work  as  Field  Examiner  July,  1913. 

REFERENCES. 

Democrats.  Republicans. 

Geo.  H.  Voight,  Jeffersonville.        A.  A.  Swartz,  Jeffersonville. 
Samuel  L.  Scott,  Jeffersonville.       Dr.   F.   C.   Hancock,  Jefferson- 
D.  C.  Peyton,  Jeffersonville.  ville. 

Wm.  Fox,  Jeffersonville. 


Joshua  T.  Crandell,  Republican,  Terre  Haute. 

Education. — Northern  Indiana  University,  one  year;  public 
schools;  State  Normal,  two  years. 

Employment. — Deputy  Treasurer  Vigo  County,  two  years; 
Deputy  Clerk  of  Circuit  Court,  Vigo  County,  three  years;  ab- 
stractor of  titles,  two  years;  Deputy  Township  Assessor;  book- 
keeper American  Car  and  Foundry  Co. ;  school  teacher.  Com- 
menced work  as  Field  Examiner  January  29,  1912. 

REFERENCES. 

Democrats.  Republicans. 

James  S.  Royse,  Terre  Haute.  S.  Anderson,  Terre  Haute. 

Judge  J.  E.  Cox,  Terre  Haute.  John  Crawford,  Terre  Haute. 

Harry  Schloss,  Terre  Haute.  F.  Buckingham,  Terre  Haute. 


John  B.  Seitz,  Democrat,  Nashville. 

Education. — Public  schools  and  State  Normal. 

Employment. — Auditor  Brown  County,  eight  years ;  mercantile 
business  two  years.  Commenced  work  as  Field  Examiner  Jan- 
uary 19,  1914. 

•REFERENCES. 

Democrats.  Republicans. 

W.  L.  Coffey,  Nashville.  J.  M.  Jones,  Nashville. 

Geo.  W.  Long,  Nashville.  A.  Percifield,  Nashville. 

W.  W.  Deupree,  Franklin.  Frank  Wallace,  Franklin. 


32 

Orpha  A.  Hutchens,  Republican,  Noblesville. 

Education. — Common  and  high  schools;  Indianapolis  Business 
College. 

Employment. — Bookkeeper  Noblesville  Milling  Co.,  five  years; 
teaching  in  Indiana  Business  College  at  Lafayette,  one.  year; 
Deputy  Auditor  of  Hamilton  County,  three  and  one-half  years. 
Commenced  work  as  Field  Examiner  July  14,  1913. 

REFERENCES. 

Democrats.  Republicans. 

W.  E.  Longley,  Noblesville.  Geo.  Griffin,  Noblesville. 

C.  S.  Jenkins,  Noblesville.  Geo.  Christian,  Noblesville. 

Meade  Vestal,  Noblesville.  A.  J.  Brown,  Noblesville. 

James  D.  Smith,  Democrat,  Dana. 

Education. — Common  and  high  schools ;  Benton,  Ky.,  Academy, 
three  years;  Lyons  Commercial  College,  Paducah,  Ky.,  one  year. 

Employment. — General  merchant,  six  years  •  general  commercial 
accounting,  four  years.  Commenced  work  as  Field  Examiner 
September  23,  1910. 

REFERENCES. 

Democrats.  Republicans. 

John  W.  Redmond,  Dana.  Dr.  0.  M.  Keys,  Dana. 

M.  F.  Collier,  Dana.  J.  E.  Haddon,  Dana. 

Geo.  D.  Sunkel,  Dana.  S.  E.  Scott,  Dana. 

Harvey  E.  Cushman,  Progressive,  Bloomfield. 

Education. — Common  schools,  county  normal  and  completed 
work  at  DePauw  Normal,  1888 ;  attended  DePauw  University  1885- 
1886. 

Employment. — Superintendent  Greene  County  public  schools, 
six  years;  lecturer  for  Woodmen,  two  years;  teacher  in  city 
schools  at  Linton,  two  years;  State  Insurance  Examiner,  State 
Auditor's  office,  four  years;  National  Secretary  of  Southern  Wood- 
men at  Birmingham,  Ala.,  two  years.  Commenced  work  as  Field 
Examiner  July,  1913. 

REFERENCES. 

Democrats.  Republicans. 

Frank  Manley,  Indianapolis.  Frank  L.  Jones,  Indianapolis. 

A.  0.  Fulkerson,  Washington.  Oscar  Dye,  Indianapolis. 

Richard  Park,  Sullivan.  Cyrus  W.  Neal,  Indianapolis. 


33 

Hugh  D.  Studabaker,  Democrat,  Valparaiso. 

Education. — Common  and  high  schools,  Bluffton. 

Employment. — Newspaper  editor;   Clerk  Circuit  Court  Wells 
County.     Commenced  work  as  Field  Examiner  July  14, 1913. 

REFERENCES. 

Democrats.  Republicans. 

Hugh  Dougherty,  Indianapolis.  R.  S.  Todd,  Bluffton. 

W.  A.  Kunkel,  Bluffton.  L.  G.  Starr,  Bluffton. 

Geo.  L.  Saunders,  Bluffton.  Wm,  R.  Barr,  Bluffton. 


Edward  D.  Farmer,  Republican,  Bloomington. 

Education. — Common  and  high  schools;  Central  Normal  Col- 
lege; Indiana  State  University. 

Employment. — Treasurer  of  city  of  Bloomington  seventeen 
months;  Deputy  Auditor  of  Monroe  County,  four  years.  Com- 
menced work  as  Field  Examiner  January  10,  1910. 

REFERENCES. 

Democrats.  Republicans. 

Edwin  Corr,  Bloomington.  Chas.  E.  Henderson,  Indianap- 

Oscar  Cravens,  Bloomington.  olis. 

Rufus  H.  East,  Bloomington.  Ira  C.  Batman,  Bloomington. 

Walter  Bradfute,  Bloomington. 


Clyde  Strait,  Democrat,  Hartford  City. 

Education. — Common  and  high  schools;  Eastern  Indiana  Nor- 
mal, one  year ;  Marion  Normal  College,  three  years. 

Employment. — School  teacher;  Clerk  of  Circuit  Court,  Black- 
ford County,  four  years.  Commenced  work  as  Field  Examiner 
January  29,  1914. 

REFERENCES. 

Democrats.  Republicans. 

E.  E.  Cox,  Hartford  City.  John  Lenox,  Hartford  City. 

A.     G.     Emshwiller,     Hartford  S.  C.  Levy,  Hartford  City. 

City.  W.  E.  Bowman,  Hartford  City. 
J.  P.  Cronin,  Hartford  City. 


34 

Birney  D.  Spradling,  Republican,  Rushville. 

Education. — Common  and  high  schools,  Rushville;  graduate  of 
Earlham  College ;  post-graduate  course  in  Wisconsin  University. 

Employment. — Traveling  Deputy,  State  Statistician;  Deputy 
Clerk  of  Circuit  Court,  Rush  County;  assistant  to  John  A.  Lapp, 
Legislative  Librarian.  Commenced  work  as  Field  Examiner  July 
14,  1913. 

REFERENCES. 

Democrats.  Republicans. 

John  D.  McGee,  Rushville.  Will  M.  Sparks,  Rushville. 

Leonidas  Link,  Rushville.  James  E.  Watson,  Rushville. 

A.  M.  Taylor,  Rushville.  John  K.  Gowdy,  Rushville. 


Berton  Stout,  Democrat,  Indianapolis. 

Education. — Common  and  high  schools;  Wabash  College,  two 
years ;  Lain 's  Business  College. 

Employment. — Bookkeeper  Central  Union  Telephone  Co.  Com- 
menced work  as  Field  Examiner  July  28,  1913. 

REFERENCES. 

Democrats.  Republicans. 

Frank  E.  Payne,  Indianapolis.  R.   E.  Niven,  Thorntown. 

Jos.  L.  Reiley,  Indianapolis.  J.  F.  McClure,  Anderson. 

J.  A.  Coons,  Lebanon.  Louis  Reese,  Indianapolis. 


Francis  L.  Crowe,  Republican,  Portland. 

Education. — Public  schools,  Lebanon;  Ohio  Normal,  one  year"; 
Indiana  State  Normal,  one  year ;  Indiana  State  University,  one  and 
one-half  years. 

Employment. — County  Superintendent  of  Schools,  Jay  County, 
1897  to  1903;  Clerk  of  Circuit  Court,  Jay  County,  1904-1907;  real 
estate  business  1908-1911.  Commenced  work  as  Field  Examiner 
January  24,  1912. 

REFERENCES. 

Democrats.  Republicans. 

J.  A.  M.  Adair,  Portland.  Wm.  Haynes,  Portland. 

James  J.  Moran,  Portland.  J.  A.  Jacqua,  Portland. 

John  M.  Smith,  Portland.  C.  C.  Cartwright,  Portland. 


35 

Statements  showing  actual  cost  of  the  operation  of  the  public 
accounting  law  and  the  recoveries  made  and  amounts  due  on  cases 
pending  settlement  from  June  7,  1913,  to  June  30,  1914. 


COST  OF  DEPARTMENT  JUNE  7,  1913,  TO  JUNE  30,  1914. 

June  7,  1913-Sept.    30,  1913— 

Officers $4,053  38 

Oct.    1,  1913-June    30,  1914— 

Officers  9,443  17     $13,496  55 

June  7,  1913-Sept.    30,  1913— 

Clerical  assistance  . .  .  4,482  16 
Oct.    1,  1913-June    30,  1914— 

Clerical  assistance  ...13,712  17       18,194  33 
June  7,  1913-Sept.    30,  1913— 

Office  expense 1,628  79 

Oct.    1,  1913-June    30,  1914— 

Office  expense 2,778  52         4,407  31 

Total $36,098  19 

Printing,  as  Shown  by  the  Records  of  the  Office  of 
Clerk  of  Bureau  of  Public  Printing. 

June  7, 1913-Sept.  30, 1913 $380  38 

Oct.    1,  1913-June  30,  1914 4,304  09         *4,684  47 


Field  Examiners. 

June  7, 1913-June  30,  1914— 

Per  diem $205,420  00 

Railroad  fare  3,802  10 

Special    34  75 

Total 209,256  85 

Grand  Total,  actual  cost $250,039  51 

*Note.— In  the  above  expenditure  of  $4,684.47,  was  included  the  sum  of  $1,322.38,  the  cost  of 
printing  3,000  copies  of  fee  book,  prepared  by  this  department  and  approved  by  the  Attorney-General, 
which  was  mailed  to  the  principal  officials  throughout  the  State. 


36 

AMOUNTS  RECOVERED  AND  CASES  PENDING— RECOVERIES  MADE  DURING 

EXAMINATION. 

From  June  7,  1913,  to  June  30,  1914,  the  following  cases  have  been  adjusted  and  recoveries  made 
during  examinations  by  field  examiners  of  this  department: 


Municipality. 

Number 
of  Cases. 

Amount 
Recovered. 

State  of  Indiana 

8 

211 

773 

98 

12 

$  1,623  77 

22,490  64 

16,396  79 

24,975  85 

219  14 

Counties 

Townships 

Civil  Cities  and  Towns 

School  Cities  and  Towns 

Total 

1,102 

$65,706  19 

DEPARTMENT  RECOVERIES  PAID  TO  THIS  DEPARTMENT. 
June  7,  1913,  to  June  30,  1914. 


Municipality. 

Number 
of  Cases. 

Amount 
Recovered. 

State  of  Indiana 

12 
93 
28 
10 

1 

$  2,408  66 

16,274  77 

2,048  02 

248  48 

1  00 

Counties 

Townships 

Civil  Cities  and  Towns 

School  Cities  and  Towns 

Total. . .'. 

144 

$20,980  93 

DEPARTMENT  RECOVERIES  ON  DOCKETED  CASES  PAID  TO  MUNICIPALITIES. 
From  June  7,  1913,  to  June  30,  1914. 


Municipality. 

Number 
of  Cases. 

Amount 
Recovered. 

State  of  Indiana 

19 
121 
137 
34 
16 

$  5,872  03 

16,001  91 

4,662  19 

33,329  00 

99  53 

Counties 

Townships 

Civil  Cities  and  Towns 

School  Cities  and  Towns 

Total 

327 

$59,964  66 

RECOVERIES  MADE  BY  ATTORNEY-GENERAL  AND  PROSECUTING  ATTORNEYS 

ON  CASES  CERTIFIED  BY  THIS  DEPARTMENT  TO  THE  GOVERNOR. 

From  June  7,  1913,  to  June  30,  1914. 


Municipality. 


Number 
of  Cases. 

Amount 
Recovered. 

1 
47 
28 

S      343  33 

17,908  78 
6,477  12 
3,000  00 

77 

$27,729  23 

State  of  Indiana 

Counties 

Townships 

Civil  Cities  and  Towns 

Total 


37 


CASES  ON  DEPARTMENT  DOCKET  AWAITING  ADJUSTMENT. 
June  7,  1913,  to  June  30,  1914. 


Municipality. 

Number 
of  Cases. 

Amount 
Pending. 

28 
146 
245 
108 

23 

$  6,251  99 
40,386  93 
20,357  02 
27,404  50 
1,711  01 

Total 

550 

$96,111  45 

Uniform  System  op  Accounting. 

We  now  not  only  have  a  practical  and  uniform  system  of  ac- 
counting etablished  in  nearly  every  public  office  in  the  State,  in  a 
large  degree  inaugurated  by  my  predecessor,  Mr.  Dehority,  but  we 
also  have  just  established,  step  by  step,  a  uniform  method  of  making 
the  examination  of  all  offices  and  a  uniform  system  of  examiners' 
reports  similar  to  the  report  of  national  and  state  bank  examina- 
tions. This  system  will  be  more  effective  than  the  methods  here- 
tofore followed  and  will  materially  reduce  the  expense  of  examina- 
tion. 

Forms  for  a  uniform  system  of  accounting  for  our  state  institu- 
tions were  prepared  along  practical  lines  and  the  superin- 
tendent and  head  bookkeepers  of  a  number'  of  our  largest  state 
institutions  were  invited  to  this  department  on  a  certain  day,  with 
instructions  to  bring  sample  pages  of  records  and  blanks  of  such 
institutions  for  consideration  in  making  the  final  uniform  system 
of  records  and  accounts  for  said  state  institutions.  After  a  two 
days'  session,  during  which  time  every  detail  was  discussed,  a 
uniform  system  of  records  and  accounts  was  mutually  agreed  upon. 

Other  forms  for  a  uniform  system  of  accounting  for  cities  and 
towns  were  prepared  along  practical  lines  and  a  number  of 
mayors  and  city  controllers  were  invited  to  this  office  to  make 
practical  suggestions  for  this  work  and  after  a  two  days'  confer- 
ence a  practical  and  uniform  system  of  accounting  for  cities  and 
towns  of  the  fourth  and  fifth  classes  was  evolved,  to  the  mutual 
satisfaction  of  all  those  who  participated  in  the  conference.  The 
same  policy  of  practicability,  simplicity  and  economy  has  been 
followed  in  the  preparation  of  the  other  forms  of  every  kind. 

In  prescribing  a  uniform  system  of  accounting,  it  is  my  desire 
that  the  records  in  public  offices  shall  be  such  that  all  unnecessary 
work  will  be  eliminated  and  that  there  will  be  no  avoidable  duplica- 


38 

tion  of  entries  which  exist  even  yet  in  some  of  the  offices  of  the 
State. 

I  also  desire  to  call  your  attention  to  the  matter  of  forms  for 
blanks  and  records  for  municipal  light  and  water  plants.  The 
Public  Service  Commission  law  provides  that  the  Public  Service 
Commission  shall  furnish  such  forms  and  this  department  has  had 
nothing  to  do  in  the  preparation  of  such  blanks  and  records,  ex- 
cepting the  warrant  check  which  was  prescribed  by  this  department 
in  compliance  with  the  depository  law.  I'  mention  this  fact,  for 
the  reason  that  we  may  receive  many  letters  of  inquiry  with  regard 
to  forms  for  municipal  light  and  water  plants. 

Digest  of  Salaries  and  Fees  for  Public  Officials. 

The  necessity  for  the  compilation  of  a  digest  of  the  statutes  af- 
fecting salaries  and  fees  of  all  public  officials  was  felt  for  a  long 
time  by  the  officials  of  the  State  and  especially  by  the  State  Board 
of  Accounts  and  field  examiners.  Such  a  book  was  compiled  by 
this  department,  printed,  and  distributed  among  the  officials  of  the 
State.  Believing  that  the  office  of  township  trustee  and  that  of 
county  commissioner  are  two  of  the  most  important  offices  to  the 
taxpayers  of  the  State,  we  have  prepared  the  manuscript  of  all  laws 
concerning  the  duties  of  each,  to  be  published  in  separate  volumes. 
These  books  are  being  properly  indexed  and  will  be  ready  for  the 
printer  in  a  short  time.  The  Attorney-General  has  verified  the 
matter  set  out  in  these  volumes  and  he  has  attached  his  certificate 
of  verification  to  each.  When  received  from  the  printer,  a  copy 
will  be  sent  to  every  township  trustee  and  county  commissioner  in 
the  State. 

Ready  to  Assist  Officials. 

I  trust  that  you  will  regard  this  department  as  being  ever  ready 
to  cheerfully  aid  and  assist  the  officials  of  our  State  in  matters 
pertaining  to  their  offices,  and  to  advise  them  on  all  legal  matters 
relating  to  their  official  duties.  I  earnestly  solicit  their  co-operation 
to  the  end  that  this  department  may  render  that  service  which  I 
believe  the  framers  of  this  law  intended. 

Purpose  of  Accounting  Law. 

A  great  many  public  officials,  public-spirited  citizens,  commer- 
cial bodies  and  newspapers  of  the  State,  insisted  upon  the  passage 
of  the  accounting  law.     They  were  vitally  interested  in  it  and 


39 

desirous  of  seeing  public  affairs  placed  on  the  same  high  standard 
and  economic  basis  as  those  of  successful  commercial  enterprises, 
banks,  trust  companies  and  building  and  loan  associations.  -It  is 
not  the  desire  of  the  State  Board  of  Accounts  to  report  officials 
short,  or  to  discover  discrepancies;  on  the  contrary,  it  wishes  to 
find  the  accounts  of  public  officers  clean.  The  officials  throughout 
the  State  are  lending  the  field  examiners  their  hearty  co-operation, 
realizing  that  the  board's  0.  K.  for  having  performed  their  duties 
faithfully  and  according  to  law,  earns  for  them  the  just  commenda- 
tion of  their  fellow-citizens. 

Repressive  Effect  a  Great  Factor. 

One  of  the  greatest  factors  in  connection  with  the  public  ac- 
counting law,  and,  at  the  same  time,  one  that  is  least  considered 
by  the  general  public,  is  the  repressive  effect  that  the  operation  of 
the  law  has  brought  about,  Many  of  our  people — and  especially  is 
this  true  of  the  adverse  critics  of  the  law— have  fastened  their  at- 
tention to  the  direct  and  visible  results,  to  the  actual  recovery  of 
dollars  and  cents  secured  through  settlements  of  discrepancies  in  ac- 
counts. While  that  is  one  of  the  great  objects  sought  by  the  law  it 
is,  by  no  means,  the  only  purpose  and  result  that  is  to  be  considered. 
The  repressive  effect  cannot  be  accurately  computed  in-  dollars  and 
cents,  but  only  a  superficial  estimate  is  necessary  to  convince  one  of 
its  far-reaching  benefit.  A  careful  analysis  of  statistics  in  a  single 
municipal  classification  unit  shows  a  saving  to  the  taxpayers  of 
Indiana  of  over  a  quarter  of  a  million  dollars  annually  in  the  de- 
crease of  supplies  purchased,  under  the  operation  of  the  public  ac- 
counting law,  as  compared  with  the  former  system  in  vogue  be- 
fore the  passage  of  the  law.  Thus,  when  all  the  savings  in  all  the 
municipal  units  are  considered,  it  may  be  clearly  seen  that  the 
combined  aggregate  saved  to  the  people  of  Indiana  through  this 
invisible  feature  of  the  public  accounting  law  amounts  to  hundreds 
of  thousands  of  dollars  annually. 

But  the  financial  saving  is  not  the  only  good  that  is  invisibly 
accomplished  from  the  repressive  effect  through  the  operation  of 
this  law.  It  has  been  the  means  of  elevating  the  moral  standard  of 
official  life  in  Indiana  as  has  no  other  element  in  the  state's  statu- 
tory law.  It  is  preventing  an  extravagant  waste  of  public  funds 
and  is  an  inspiration  to  every  public  official  who  desires  to  conduct 
his  office  with  honor  and  credit  to  himself  and  faithfulness  and 
efficiency  to  his  constituents.     In  short,  this  feature  of  the  law, 


40 

which,  to  a  great  extent,  is  ignored  by  the  general  public,  is  rich  in 
merit  and  is  inspiring  men  to  become  better  men  and  many  public 
officials  to  become  better  officials. 

Critics  Urge  Examinations  Once  in  Four  Years. 

It  has  been  urged  by  some  that  the  popularity  of  the  public 
accounting  law  would  be  enhanced  by  less  frequent  examinations. 
Those  who  advocate  this  idea  favor  biennial  and  quadrennial 
examinations,  according  to  the  tenure  of  office,  such  examinations 
to  take  place  at  the  expiration  of  the  official's  term,  instead  of 
annual  examinations  as  at  present  conducted.  To  alter  the  present 
method  would  be  to  destroy  the  efficacy  of  the  repressive  feature  of 
the  law  by  making  it  inoperative.  With  the  safeguard  thus  re- 
moved, it  would  be  but  a  question  of  time  until  there  would  be  a 
return  to  the  old  time  custom  which  prevailed  in  the  past. 

Also,  if  an  examination  should  be  made  of  an  office  only  at  the 
close  of  the  term  of  the  official,  he  would  be  deprived  of  the  advice 
and  counsel  of  the  examiners  until  such  a  time  as  he  would  have  no 
need  therefor.  This  department  has  been  able  to  render  invaluable 
service  to  public  officials  when  they  first  enter  upon  the  discharge 
of  their  duties,  in  showing  them  the  proper  way  to  keep  their 
records  and  the  best  methods  for  the  dispatch  of  the  business  of  the 
office.    This,  of  course,  inures  to  the  benefit  of  the  public. 

Dishonest  officials  have,  in  the  past,  financially  ruined  their 
bondsmen.  The  bondsmen  of  an  official  are  entitled  to  the  pro- 
tection afforded  them  by  frequent  examinations  of  the  official's 
records. 

If  the  examinations  were  made  only  every  four  years,  it  would 
require  a  very  large  force  of  men  to  complete  the  examination 
before  the  statute  of  limitations  would  bar  a  partial  recovery  at 
least,  from  a  delinquent  official.  It  would  be  impracticable,  of 
course,  to  maintain  such  a  large  force  of  men  and  it  would  become 
necessary  to  employ  many  less  experienced  and  less  efficient  exam- 
iners, and  the  total  cost  of  the  examination  would  be  greater  by 
reason  of  being  compelled  by  necessity  to  employ  inexperienced 
men  than  it  would  be  by  annual  examinations  by  experienced  exam- 
iners. The  combined  time  consumed  by  experienced  examiners  in 
making  four  annual  examinations  for  a  period  of  one  year's  busi- 
ness at  a  time  would  be  less  than  that  consumed  by  inexperienced 
men  for  the  period  of  four  years '  business  at  one  time.  Besides,  the 
present  method  of  annual  examinations  by  experienced  examiners 


41 

guarantees  more  accurate  reults,  renders  aid  to  officials  that  would 
otherwise  be  lost  and,  at  the  same  time,  at  a  saving  of  cost.  Under 
our  system  men  are  elected  to  office  from  the  farm,  the  workshop 
and  other  honorable  avocations,  without  any  experience  as  account- 
ants or  knowledge  of  that  which  is  required  of  them  in  the  adminis- 
tration of  their  new  positions.  Under  the  accounting  law,  with 
frequent  examinations,  they  are  started  right  and  kept  right  dur- 
ing their  terms  of  office. 

We  believe  that  the  interests  of  the  public  would  not  be  safe- 
guarded and  protected  if  examinations  were  made  of  banks,  trust 
•companies  and  building  and  loan  associations  only  once  in  every 
four  years.  We  also  believe  that  it  would  be  just  as  logical  to 
change  the  present  methods  of  examinations  of  those  institutions  as 
it  would  be  to  change  the  present  method  of  examination  prescribed 
in  the  public  accounting  law. 

Bond  Premiums  Reduced  by  Surety  Companies. 

As  a  result  of  regular  examinations  and  the  general  care  now 
exercised  by  the  officials  investigated,  surety  companies  within  the 
last  six  years  have  been  able  to  greatly  reduce  the  premium  on 
official  bonds  in  Indiana.  For  instance,  a  few  years  ago,  the  rate 
on  the  bonds  of  school  trustees  was  four  dollars  ($4.00)  per  thou- 
sand. Many  surety  companies  are  now  writing  such  bonds  at  one 
dollar  ($1.00)  per  thousand.  Only  a  few  years  ago,  surety  com- 
panies would  not  write  bonds  for  township  trustees  at  all,  but 
they  are  glad  to  write  such  bonds  now.  The  great  reduction  in 
premium  rates  fully  reflects  the  confidence  surety  companies  have 
in  the  Indiana  accounting  law  and  the  proper  administration 
thereof. 

The  following  appeared  in  the  Indianapolis  Star,  July  11,  1914 : 

ACCOUNTS  BOARD  TO  BE  EXAMINED. 

State  Department  Which  Investigates  Affairs  of  all  Public  Offices 
Is  in  Turn  to  be  Probed  at  Governer's  Order. 


Hetcdren  Welcomes  Inquiry. 


Ralston  Names  Manager  of  Trust  Company  and  Member  of  Auditor's 
Staff  to  Go  Over  Books  Next  Week. 


The  State  Board  of  Accounts,  which  examines  the  books  and  records 
of  every  township,  city,  town,  county  and  state  office  in  Indiana  is  itself 
to  be  subject  to  an  investigation  by  accountants. 

The  public  accounting  law  does  not  provide  for  an  examination  of  the 


42 

department  it  establishes,  but  Governor  Ralston  has  arranged  that  such 
an  examination  shall  be  conducted  by  Harry  L.  Arnold,  now  employed  in 
the  Auditor  of  State's  office,  and  John  E.  Reed  of  the  Farmers'  Trust  Com- 
pany, Indianapolis,  and  former  Deputy  Auditor  of  State.  The  work  will 
be  begun  next  Monday. 

Gilbert  H.  Hendren,  the  State  Examiner,  welcomes  the  examination, 
he  said,  and  he  expresses  the  belief  that  no  public  office  should  be  exempt 
from  a  thorough  examination. 

Govebnob  Makes  Statement. 

"I  have  heard,  from  time  to  time,  criticism  of  the  public  accounting 
law  because  it  contains  no  provision  for  the  examination  of  the  depart- 
ment it  establishes,"  said  Governor  Ralston  in  a  statement  issued  yester- 
day afternoon.  "It  has  been  suggested  that  the  persons  doing  the  work 
of  this  department  were  as  liable  to  be  mistaken  in  what  they  do  and 
were  as  liable  to  fail  through  negligence,  or  otherwise,  to  perform  their 
official  duty  as  are  men  filling  other  offices. 

"This  is  true  and  Mr.  Hendren,  now  at  the  head  of  the  department 
created  by  the  public  accounting  act,  admits  that  he  has  frequently  been 
reminded  that  he  had  no  more  right  to  be  exempt  from  an  examination 
than  other  persons  filling  positions  of  trust.     I  am  of  the  same  opinion." 

Hendben  Welcomes  Examination. 

"When  the  public  accounting  law  was  enacted,"  said  Mr.  Hendren, 
"no  provision  was  made  for  the  examination  of  this  department.  I  do 
not  believe  that  any  public  office  should  be  exempted  from  a  thorough 
examination,  nor  that  any  public  official  should  assume  a  'holier  than 
thou'  attitude.  If  anything  is  wrong  with  this  office,  I  want  to  know  it. 
I  am  glad,  therefore,  that  the  Governor  has  appointed  two  such  competent 
men  to  examine  this  department." 

Mr.  Reed,  a  Republican,  and  Mr.  Arnold,  a  Democrat,  are  both  well 
qualified  to  conduct  an  audit  of  the  department's  records.  Mr.  Reed  is 
vice-president  and  general  manager  of  the  Farmers  Trust  Company.  He 
was  deputy  clerk  of  the  Delaware  Circuit  Court  four  years,  clerk  of  that 
court  for  eight  years,  deputy  auditor  of  state  for  eight  years  and  the 
Republican  candidate  for  auditor  of  state  against  W.  H.  O'Brien. 

Mr.  Arnold  was  for  nine  years  with  the  Elkhart  National  Bank,  was 
chief  clerk  of  the  state  banking  department  of  the  auditor  of  state's 
office  three  years  and  has  been  the  actuary  of  the  insurance  department 
since  last  January. 

Agreeable  to  your  order  the  affairs  of  this  department  were 
carefully  examined  by  Messrs.  Reed  and  Arnold.  Their  report 
shows  the  following  "scope  of  examination": 

Cost  of  Department — 

Every  voucher  checked  to  records  in  Auditor's  office. 

Field  Examiners — 

Every  voucher  checked  to  field  examiners'  ledger  account. 


43 

Amounts  Recovered — 

Five  thousand  entries  checked  from  original  reports. 
Recoveries  paid  to  this  department. 
Recoveries  on  docketed  cases. 

Recoveries  certified  to  the  Governor  and  cases  awaiting  adjustment. 
Every  item  checked  to  dockets  in  Settlement  room. 
Statement  of  examinations  made  checked  to  card  system  and  register 
of  examinations. 

ACCOUNTING. 

List  of  principal  books  of  account. 

Financial. 

Register  of  vouchers. 

Field  examiners'  ledger  of  accounts. 

County  ledger  corporation  account. 

State  ledger  account. 

SETTLEMENT  DEPARTMENT. 

Settlement  docket. 
Settlement  record. 
Cash  book. 

STATISTICAL  DEPARTMENT. 

State  officers  and  state  institutions. 

County  offices. 

Township  offices. 

Civil  city  and  town  offices. 

School  city  and  town  offices. 

GENERAL  OFFICE. 

Register  of  vouchers  drawn  against  appropriations  made  to  the  State 
Board  of  Accounts. 

Record  of  examinations. 

Field  examiners'  time  book. 

Record  of  correspondence  received  and  answered. 

Record  of  correspondence  originating  in  department. 

Report  record. 

The  filing  system  and  office  labor-saving  devices  are  modern,  up  to- 
date,  complete  in  every  particular. 

You  are  to  be  congratulated  upon  the  selection  of  probably  the 
most  competent  accountants  available,  and  I  am  convinced  of  the 
thoroughness  of  the  examination. 

The  correctness  of  the  records  of  this  department  was  carefully 
verified  by  a  detailed  check  of  reports  and  payments;  vouchers 
were  audited  and  those  paid  by  the  State  were  checked  against  the 
records  in  the  Auditor  of  State's  office,  and  as  their  report  shows 
"found  to  be  drawn  against  the  proper  funds  and  for  lawful  ex- 
penditures. ' ' 


44 

The  commendation  of  the  policy  of  this  board  and  the  compli- 
mentary mention  as  to  the  efficiency  of  the  deputy  examiners, 
office  force  and  field  examiners,  are  especially  gratifying.  Con- 
cerning my  policy  the  report  contains  the  following,  if  I  may  be 
pardoned  for  the  reference:  "Mr.  Hendren's  policy  has  been 
honesty,  practical  efficiency  and  economical  business  management. ' ' 

The  tables  of  figures  set  out  in  this  report  under  the  heading 
"Statement  of  Examinations  Made"  showing  total  number  of  of- 
fices and  institutions  in  the  State  to  be  examined,  number  examined 
one  or  more  times  prior  to  June  7,  1913,  number  re-examined 
since  June  7,  1913,  and  offices  examined  for  first  time  since  June  7, 
1913,  and  the  number  of  offices  that  have  not  been  examined ;  also, 
the  tables  showing  cost  of  department  from  June  7,  1913,  to  June 
30,  1914,  and  tables  showing  amounts  recovered  and  cases  pending 
from  June  7,  1913,  to  June  30,  1914,  and  the  estimate  of  the  ex- 
pense of  the  department  for  the  last  half  of  the  year  1914  and  all 
of  the  year  1915  agree  with  the  figures  and  deductions  contained 
in  the  above  mentioned  report  of  Messrs.  Reed  and  Arnold. 

My  attention  has  been  called  to  an  evident  misconception  of  the 
report  of  Messrs.  Reed  and  Arnold  by  some  of  the  newspapers 
which  have  published  only  a  partial  synopsis  of  its  items.  Inasmuch 
as  the  newspaper  article  handled  only  recoveries  that  had  been 
made  on  fully  adjusted  and  settled  cases,  I  feel  that  a  brief  com- 
ment regarding  the  cases  now  (docketed  and  pending  settlement) 
aggregating  an  amount  of  $96,111.45  as  shown  by  said  examiners' 
report  should  be  made  in  order  that  a  correct  understanding  as  to 
Ihe  true  condition  regarding  the  pending  cases  can  be  had. 

The  following  schedule  of  recoveries  by  partial  payments,  not 
included  in  the  write-up,  shows  that  the  following  amounts  have 
been  paid  direct  to  the  department  or  to  the  respective  munici- 
palities : 

RECOVERIES  BY  PARTIAL  PAYMENTS. 

Payments  to  Payments  to 

Municipalities.                          Department.  Municipalities. 

Amount.  Amount. 

State    $148  06  $       36  25 

County   629  27  13,579  93 

Township   600  12  3,328  40 

€ivil  Cities  and  Towns 175  18  1,731  51 

School  Cities  and  Towns 7  20 


Total  $1,552  63  $18,683  29 

Total  of  All  Recoveries $20,235  92 


45 

After  a  careful  examination  of  the  remaining  reports  now  in 
process  of  adjustment  I  believe,  with  said  examiners,  a  very  con- 
servative estimate  of  the  recoveries  that  will  hereafter  be  made  will 
aggregate  an  amount  of  approximately  $60,000. 

Therefore,  instead  of  the  cost  of  running  the  department  exceed- 
ing the  sum  recovered  by  its  operation  "by  $75,658.50, "  the  cash 
collections  in  partial  payments  as  shown  herein  ($20,235.92)  and 
the  conservatively  estimated  sum  that  will  hereafter  be  collected 
from  cases  docketed  and  pending  settlement  ($60,000),  the  ultimate 
collections  will  exceed  the  expense  of  the  department  for  the  period 
from  June  7, 1913,  to  June  30,  1914. 

RECAPITULATION. 

Expense. 

Total  expense  of  department  from  June  7,  1913,  to  June  30,  1914  $250,039  51 
Recoveries  made  and  estimated  collections,  included  in  docketed 
cases  awaiting  adjustment — 

Recoveries  made  during  examination $65,706  19 

Recoveries  paid  to  this  department 20,980  93 

Recoveries  paid  to  municipalities 59,964  66 

Recoveries   made  by  Attorney-General   and   Pros- 
ecuting Attorneys    27,729  23 

Total    $174,381  01 

Recoveries  made  by  partial  payments,  which  are  included  in  the 

$96,111.45,  "Cases  on  docket  awaiting  adjustment" 20,235  92 

Conservatively  estimated  amount  that  will  be  collected  on  the 
remaining  of  the  above  $96,111.45,  "Cases  on  docket  await- 
ing  adjustment" 60,000  00 

Total    $255,616  93 

The  above  recapitulation  shows,  in  fact,  that  this  department 
from  June  7,  1913,  to  June  30,  1914,  has  been  on  a  self-sustaining 
basis,  instead  of  creating  a  "deficit  of  $75,658.50,' '  as  published 
by  several  newspapers  through  a  misconception  occasioned  by  not 
taking  into  consideration  the  "$96,111.45  cases  on  the  department's 
docket  awaiting  adjustment." 

Thus  it  appears  that  even  the  man  who  never  sees  any  good  in 
any  law,  except  the  visible  dollars  and  cents,  should  be  satisfied  with 
the  results  of  last  year's  examinations  by  the  State  Board  of  Ac- 
counts. 


46 

WORK  ACCOMPLISHED. 

Mr.  Dehority  remarked,  the  day  I  took  charge  of  this  depart- 
ment, that  "much  work  has  been  done,  but  there  still  remains 
much  work  yet  to  do."  The  people  are  the  judges  as  to  what  I 
have  accomplished  along  the  lines  of  practicability,  efficiency  and 
economy  in  the  work  remaining  to  be  done  when  I  took  charge  of 
the  department.  It  has  been  my  policy  to  give  everybody  a  square 
deal. 

COURTEOUS  TREATMENT  AND  CO-OPERATION. 

In  conclusion,  I  wish  to  thank  the  officials  for  their  courteous 
treatment  and  earnest  co-operation  in  helping  to  establish  in  Indi- 
ana the  most  practical,  economical  and  best  uniform  system  of  ac- 
counts for  township,  county,  town,  city  and  state  officials  and  state 
institutions  in  the  United  States. 

Respectfully  submitted, 

Gilbert  H.  Hendren, 

State  Examiner. 


THIS  BOOK  IS  DUE  ON  THE  LAST  DATE 
STAMPED  BELOW 

AN  INITIAL  FINE  OF  25  CENTS 

WILL  BE  ASSESSED   FOR   FAILURE  TO  RETURN 
THIS   BOOK  ON   THE  DATE  DUE.    THE  PENALTY 
WILL  INCREASE  TO  50  CENTS  ON  THE  FOURTH 
DAY    AND    TO    $1.00    ON    THE    SEVENTH     DAY 
OVERDUE. 

SEP    8  1948 

LD  21-100m-7,'40 (6936s) 

UNIVERSITY  OF  CALIFORNIA  LIBRARY 


